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 36.47 (%).Trend:Decrease 21.62% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 118.86 (%).Trend:Increase 225.91% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57.5 (%).Trend:Decrease 51.62% than previous quarter

Overall: increasing (57.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 72.11 (%).Trend:Decrease 33.5% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 215.07 (%).Trend:Increase 198.25% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 97.14 (%).Trend:Decrease 54.83% than previous quarter

Overall: increasing (34.71%). 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 -100.01 (%).Trend:Decrease 39.21% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -264.04 (%).Trend:Increase 164.01% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -122.27 (%).Trend:Decrease 53.69% than previous quarter

Overall: decreasing (22.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.88 (%).Trend:Decrease 4.37% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.13 (%).Trend:Increase 3.17% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.07 (%).Trend:Decrease 0.74% than previous quarter

Overall: increasing (2.41%). 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 -63.54 (%).Trend:Decrease 8.19% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -60.42 (%).Trend:Decrease 4.91% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -60.95 (%).Trend:Increase 0.88% than previous quarter

Overall: increasing (-4.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2021 to Q2 2022 data reveals significant fluctuations across metrics. Liabilities on revenue increased by 57.66%, and current assets on revenue increased by 34.71%, both displaying high variability. The ratio of retained earnings to revenue decreased significantly (22.26%). The SG&A expense ratio showed a modest increase (2.41%), suggesting relative stability. Retained earnings on assets saw a small increase (-4.08%), with substantial fluctuation.