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 50.72 (%).Trend:Decrease 25.61% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 209.21 (%).Trend:Increase 312.48% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 130.34 (%).Trend:Decrease 37.7% than previous quarter

Overall: increasing (156.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 315.98 (%).Trend:Decrease 37.98% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 885.12 (%).Trend:Increase 180.12% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 400.84 (%).Trend:Decrease 54.71% than previous quarter

Overall: increasing (26.86%). 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 -727.99 (%).Trend:Decrease 27.76% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2784.66 (%).Trend:Increase 282.51% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1408.38 (%).Trend:Decrease 49.42% than previous quarter

Overall: decreasing (93.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 59.9 (%).Trend:Increase 4.67% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 84.21 (%).Trend:Increase 40.58% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 80.02 (%).Trend:Decrease 4.98% than previous quarter

Overall: increasing (33.59%). 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
Year 2021 Quarter 3: Retained Earning on Assets -131.41 (%).Trend:Increase 5.82% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -160.83 (%).Trend:Increase 22.39% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -180.53 (%).Trend:Increase 12.25% than previous quarter

Overall: decreasing (37.38%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2021 and Q2 2022, liabilities on revenue increased significantly (156.98%), and current assets on revenue increased (26.86%), both with significant fluctuation. The ratio of retained earnings to revenue decreased sharply (-93.46%), showing significant fluctuation. The SG&A expense ratio increased (33.59%) with neutral fluctuation. Retained earnings on assets decreased significantly (-37.38%).