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 44.72 (%).Trend:Decrease 33.56% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 115.6 (%).Trend:Increase 158.5% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 66.93 (%).Trend:Decrease 42.1% than previous quarter

Overall: increasing (49.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 92.56 (%).Trend:Decrease 35.0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 213.61 (%).Trend:Increase 130.78% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 113.77 (%).Trend:Decrease 46.74% than previous quarter

Overall: increasing (22.91%). 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 35.31 (%).Trend:Decrease 39.83% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 72.71 (%).Trend:Increase 105.92% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -2.33 (%).Trend:Decrease 103.2% than previous quarter

Overall: decreasing (-106.6%). 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 20.33 (%).Trend:Decrease 13.12% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 17.78 (%).Trend:Decrease 12.54% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.2 (%).Trend:Decrease 106.75% than previous quarter

Overall: decreasing (-105.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2021 to Q2 2022 reveals significant fluctuations in working capital efficiency. Liabilities on revenue saw a large increase in Q1 2022, followed by a decrease in Q2 2022, while current assets on revenue also demonstrated a substantial increase and subsequent decrease. Cost efficiency, as measured by the ratio of retained earnings to revenue, showed an overall negative trend with significant volatility. Investment efficiency, indicated by retained earnings on assets, displayed a clear downward trend.