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 79.76 (%).Trend:Decrease 27.29% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 231.78 (%).Trend:Increase 190.6% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 112.22 (%).Trend:Decrease 51.58% than previous quarter

Overall: increasing (40.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 87.14 (%).Trend:Decrease 49.93% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 294.04 (%).Trend:Increase 237.43% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 132.52 (%).Trend:Decrease 54.93% than previous quarter

Overall: increasing (52.08%). 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 -48.15 (%).Trend:Decrease 36.91% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -62.77 (%).Trend:Increase 30.36% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -20.84 (%).Trend:Decrease 66.8% than previous quarter

Overall: increasing (-56.72%). 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 -15.77 (%).Trend:Increase 3.82% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -6.82 (%).Trend:Decrease 56.75% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -4.79 (%).Trend:Decrease 29.77% than previous quarter

Overall: increasing (-69.63%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.72 (USD).Trend:Increase 10.77% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.34 (USD).Trend:Decrease 52.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.7 (USD).Trend:Increase 105.88% than previous quarter

Overall: decreasing (-2.78%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 show significant volatility across all analyzed metrics. Liabilities on revenue increased overall despite quarter-to-quarter fluctuations. Current assets on revenue also displayed an overall increase. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a general increase despite substantial variations. Investment efficiency, represented by retained earnings on assets, shows an overall increasing trend, albeit with significant volatility. Earnings per share (EPS) decreased overall.