Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 90.54 (%).Trend:Decrease 24.8% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 203.02 (%).Trend:Increase 124.23% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 48.1 (%).Trend:Decrease 76.31% than previous quarter

Overall: decreasing (-46.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 98.79 (%).Trend:Decrease 18.07% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 292.24 (%).Trend:Increase 195.82% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 157.41 (%).Trend:Decrease 46.14% than previous quarter

Overall: increasing (59.34%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -686.21 (%).Trend:Decrease 36.23% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -1541.17 (%).Trend:Increase 124.59% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -738.47 (%).Trend:Decrease 52.08% than previous quarter

Overall: decreasing (7.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets -376.88 (%).Trend:Decrease 21.09% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -208.59 (%).Trend:Decrease 44.65% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -194.51 (%).Trend:Decrease 6.75% than previous quarter

Overall: increasing (-48.39%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.65 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 130.77% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.38 (USD).Trend:Increase 90.0% than previous quarter

Overall: increasing (-158.46%). Fluctuation: **Significant** (high variation).



Significant fluctuations are observed in working capital efficiency metrics. Liabilities on revenue show a decrease from Q3 2021 to Q2 2022, exhibiting high variation. Current assets on revenue also demonstrate significant fluctuation, increasing in Q1 2022 before decreasing in Q2 and Q3 2022. Cost efficiency shows a decreasing trend with significant fluctuations.  The ratio of retained earnings to revenue demonstrates a decreasing trend, while invest efficiency indicates a positive increase in retained earnings on assets. Earning per share shows a fluctuating trend.