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 325.11 (%).Trend:Decrease 50.13% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 256.03 (%).Trend:Decrease 21.25% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 101.82 (%).Trend:Decrease 60.23% than previous quarter

Overall: decreasing (-68.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 684.0 (%).Trend:Decrease 52.87% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 445.29 (%).Trend:Decrease 34.9% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 181.9 (%).Trend:Decrease 59.15% than previous quarter

Overall: decreasing (-73.41%). 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 -678.5 (%).Trend:Decrease 53.68% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -751.18 (%).Trend:Increase 10.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -409.03 (%).Trend:Decrease 45.55% than previous quarter

Overall: increasing (-39.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 129.84 (%).Trend:Decrease 13.57% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 84.93 (%).Trend:Decrease 34.59% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 87.16 (%).Trend:Increase 2.63% than previous quarter

Overall: decreasing (-32.87%). 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 -71.39 (%).Trend:Decrease 19.48% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -97.86 (%).Trend:Increase 37.08% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -113.62 (%).Trend:Increase 16.1% than previous quarter

Overall: decreasing (59.15%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.49 (USD).Trend:Increase 44.12% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.13 (USD).Trend:Decrease 126.53% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.15 (USD).Trend:Increase 15.38% than previous quarter

Overall: decreasing (-130.61%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022, liabilities and current assets on revenue decreased significantly (-68.68% and -73.41% respectively), exhibiting high variation. The ratio of retained earnings to revenue increased (-39.72%), while SG&A expenses decreased (-32.87%), both with significant fluctuation. Retained earnings on assets decreased significantly (-59.15%), and earnings per share decreased significantly (-130.61%), both showing high variability.