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 23.43 (%).Trend:Decrease 37.55% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 66.61 (%).Trend:Increase 184.29% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.82 (%).Trend:Decrease 47.73% than previous quarter

Overall: increasing (48.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 32.96 (%).Trend:Decrease 35.11% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 85.96 (%).Trend:Increase 160.8% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 40.84 (%).Trend:Decrease 52.49% than previous quarter

Overall: increasing (23.91%). 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 -11.04 (%).Trend:Decrease 51.15% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -9.55 (%).Trend:Decrease 13.5% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 1.67 (%).Trend:Decrease 117.49% than previous quarter

Overall: increasing (-115.13%). 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 -4.14 (%).Trend:Decrease 26.2% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -1.22 (%).Trend:Decrease 70.53% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 0.43 (%).Trend:Decrease 135.25% than previous quarter

Overall: increasing (-110.39%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.36 (USD).Trend:Increase 122.95% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.68 (USD).Trend:Decrease 50.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.57 (USD).Trend:Increase 130.88% than previous quarter

Overall: increasing (15.44%). Fluctuation: **Significant** (high variation).



Working capital efficiency for Q3 2021 to Q2 2022 shows significant fluctuation. Liabilities on revenue increased from 23.43% to 66.61%, then decreased to 34.82%.  Similarly, current assets on revenue rose to 85.96%, then decreased to 40.84% before decreasing again.  Cost efficiency shows the ratio of retained earnings to revenue increasing from negative values, fluctuating considerably. Investment efficiency displays a sharp decline, and earnings per share also show substantial variability.