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 62.29 (%).Trend:Decrease 36.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 189.08 (%).Trend:Increase 203.55% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 94.87 (%).Trend:Decrease 49.83% than previous quarter

Overall: increasing (52.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 99.13 (%).Trend:Decrease 36.58% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 304.18 (%).Trend:Increase 206.85% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 143.69 (%).Trend:Decrease 52.76% than previous quarter

Overall: increasing (44.95%). 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 -69.61 (%).Trend:Decrease 33.97% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -208.65 (%).Trend:Increase 199.74% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -110.57 (%).Trend:Decrease 47.01% than previous quarter

Overall: decreasing (58.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.23 (%).Trend:Decrease 1.21% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.84 (%).Trend:Increase 4.99% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.6 (%).Trend:Decrease 1.87% than previous quarter

Overall: increasing (3.03%). Fluctuation: **Little** (low variation).


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 -29.22 (%).Trend:Increase 2.42% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -28.83 (%).Trend:Decrease 1.33% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -32.37 (%).Trend:Increase 12.28% than previous quarter

Overall: decreasing (10.78%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency for Q3 2021 to Q2 2022 shows significant volatility. Liabilities on revenue increased substantially in Q1 2022, before decreasing in Q2 2022. Current assets on revenue trended similarly, with a substantial increase in Q1 2022, then a sharp decrease in Q2 2022.  Cost efficiency analysis indicates a significant downward trend in the ratio of retained earnings to revenue.  SG&A expense ratio displayed a minimal overall fluctuation, consistently decreasing slightly over the period.  Investment efficiency shows a fluctuating trend in retained earnings on assets.