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 28.9 (%).Trend:Decrease 30.16% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 87.04 (%).Trend:Increase 201.18% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.9 (%).Trend:Decrease 34.63% than previous quarter

Overall: increasing (96.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 165.2 (%).Trend:Decrease 32.03% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 520.4 (%).Trend:Increase 215.01% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 266.67 (%).Trend:Decrease 48.76% than previous quarter

Overall: increasing (61.42%). 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 -85.79 (%).Trend:Decrease 36.03% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -227.17 (%).Trend:Increase 164.8% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -121.43 (%).Trend:Decrease 46.55% than previous quarter

Overall: decreasing (41.54%). 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 -33.95 (%).Trend:Decrease 5.54% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -27.12 (%).Trend:Decrease 20.12% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -28.2 (%).Trend:Increase 3.98% than previous quarter

Overall: increasing (-16.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.18 (USD).Trend:Decrease 52.63% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.4 (USD).Trend:Decrease 322.22% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.1 (USD).Trend:Decrease 125.0% than previous quarter

Overall: increasing (-44.44%). Fluctuation: **Significant** (high variation).



Significant fluctuations are observed in working capital efficiency metrics from Q3 2021 to Q2 2022. Liabilities on revenue increased by 96.89%, but show significant volatility throughout the period. Current assets on revenue also display substantial variability, increasing 61.42% overall, with substantial fluctuations. Cost efficiency reveals a notable decreasing trend in the ratio of retained earnings to revenue, decreasing 41.54% overall, with large variations. Investment efficiency displays a slight increase (-16.94%) in retained earnings on assets but with high volatility. Earnings per share also demonstrates significant fluctuations.