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 37.65 (%).Trend:Decrease 31.27% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 150.8 (%).Trend:Increase 300.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 70.35 (%).Trend:Decrease 53.35% than previous quarter

Overall: increasing (86.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 98.16 (%).Trend:Decrease 32.53% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 398.06 (%).Trend:Increase 305.52% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 184.31 (%).Trend:Decrease 53.7% than previous quarter

Overall: increasing (87.76%). 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 -22.67 (%).Trend:Decrease 22.55% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -139.84 (%).Trend:Increase 516.85% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -73.84 (%).Trend:Decrease 47.2% than previous quarter

Overall: decreasing (225.72%). 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 -18.91 (%).Trend:Increase 14.68% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -29.04 (%).Trend:Increase 53.57% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -32.83 (%).Trend:Increase 13.05% than previous quarter

Overall: decreasing (73.61%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.65 (USD).Trend:Increase 24.06% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.95 (USD).Trend:Decrease 218.18% than previous quarter
Year 2022 Quarter 2: Earning Per Share -2.26 (USD).Trend:Increase 15.9% than previous quarter

Overall: decreasing (-236.97%). Fluctuation: **Significant** (high variation).



Between Q3 2021 and Q2 2022, liabilities and current assets on revenue showed significant increases overall, with substantial fluctuations. The ratio of retained earnings to revenue decreased sharply, exhibiting significant variation. Retained earnings on assets decreased, and earnings per share also decreased significantly, displaying high volatility.