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 46.15 (%).Trend:Decrease 26.91% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 130.78 (%).Trend:Increase 183.38% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 61.95 (%).Trend:Decrease 52.63% than previous quarter

Overall: increasing (34.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 57.43 (%).Trend:Decrease 27.63% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 174.74 (%).Trend:Increase 204.27% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 88.12 (%).Trend:Decrease 49.57% than previous quarter

Overall: increasing (53.44%). 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 -42.19 (%).Trend:Decrease 35.76% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -108.51 (%).Trend:Increase 157.19% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -47.56 (%).Trend:Decrease 56.17% than previous quarter

Overall: decreasing (12.73%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.84 (%).Trend:Increase 5.97% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.89 (%).Trend:Increase 3.2% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.57 (%).Trend:Decrease 3.89% than previous quarter

Overall: decreasing (-0.82%). 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 -18.82 (%).Trend:Decrease 4.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -16.54 (%).Trend:Decrease 12.11% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -15.02 (%).Trend:Decrease 9.19% than previous quarter

Overall: increasing (-20.19%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows substantial fluctuation. Liabilities on revenue decreased from Q3 2021 to Q2 2022, but saw a dramatic increase to Q1 2022, followed by a decrease to Q2 2022. Current assets on revenue exhibited a similar pattern, increasing significantly in Q1 2022, followed by a decrease to Q2 2022. Cost efficiency demonstrates a significant decline in the ratio of retained earnings to revenue. SG&A expense ratio shows a slightly decreasing trend from Q3 2021 to Q2 2022. Investment efficiency shows a negative trend in retained earnings on assets with significant variation.