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 18.02 (%).Trend:Decrease 21.52% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 36.26 (%).Trend:Increase 101.22% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 27.08 (%).Trend:Decrease 25.32% than previous quarter

Overall: increasing (50.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 33.72 (%).Trend:Decrease 15.97% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 60.94 (%).Trend:Increase 80.72% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 43.48 (%).Trend:Decrease 28.65% than previous quarter

Overall: increasing (28.94%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.91 (%).Trend:Decrease 3.35% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.01 (%).Trend:Decrease 18.33% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.87 (%).Trend:Decrease 3.49% than previous quarter

Overall: decreasing (-21.18%). Fluctuation: **Neutral** (moderate variation).


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

Retained Earning on Assets
Earning Per Share


Working capital efficiency in Q3 2021 to Q2 2022 shows a mixed picture. Liabilities on revenue increased (50.28%), but with significant fluctuations.  Current assets also increased (28.94%), also with significant variation. Cost efficiency declined (-21.18%), with moderate fluctuation.  This suggests instability in working capital management, demanding further analysis.