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 58.78 (%).Trend:Decrease 35.4% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 163.52 (%).Trend:Increase 178.19% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 54.0 (%).Trend:Decrease 66.98% than previous quarter

Overall: decreasing (-8.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 69.22 (%).Trend:Decrease 37.46% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 257.06 (%).Trend:Increase 271.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 108.58 (%).Trend:Decrease 57.76% than previous quarter

Overall: increasing (56.86%). 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 -693.12 (%).Trend:Decrease 20.8% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2995.8 (%).Trend:Increase 332.22% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1292.86 (%).Trend:Decrease 56.84% than previous quarter

Overall: decreasing (86.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 47.44 (%).Trend:Increase 6.13% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.61 (%).Trend:Decrease 5.97% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.93 (%).Trend:Decrease 12.73% than previous quarter

Overall: decreasing (-17.94%). 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 -605.86 (%).Trend:Increase 18.77% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -682.74 (%).Trend:Increase 12.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -702.7 (%).Trend:Increase 2.92% than previous quarter

Overall: decreasing (15.98%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.82 (USD).Trend:Decrease 392.86% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 90.24% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.14 (USD).Trend:Decrease 275.0% than previous quarter

Overall: increasing (-117.07%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations in both liabilities and current assets on revenue, with liabilities decreasing slightly, and current assets increasing significantly. Cost efficiency reveals a decreasing trend in SG&A expense ratio with little variation. Retained earnings on revenue and assets demonstrate a significant decreasing trend with high variation, while earnings per share show significant fluctuation.