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 16.73 (%).Trend:Decrease 25.45% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 52.34 (%).Trend:Increase 212.85% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 22.89 (%).Trend:Decrease 56.27% than previous quarter

Overall: increasing (36.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 22.98 (%).Trend:Decrease 34.4% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 87.15 (%).Trend:Increase 279.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 39.42 (%).Trend:Decrease 54.77% than previous quarter

Overall: increasing (71.54%). 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 -2.85 (%).Trend:Decrease 57.9% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 0.23 (%).Trend:Decrease 108.07% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 1.48 (%).Trend:Increase 543.48% than previous quarter

Overall: increasing (-151.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.43 (%).Trend:Decrease 2.85% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.09 (%).Trend:Decrease 7.67% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.01 (%).Trend:Decrease 1.96% than previous quarter

Overall: decreasing (-9.48%). 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 -1.95 (%).Trend:Decrease 36.48% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 0.06 (%).Trend:Decrease 103.08% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 0.83 (%).Trend:Increase 1283.33% than previous quarter

Overall: increasing (-142.56%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.37 (USD).Trend:Increase 311.11% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.35 (USD).Trend:Decrease 5.41% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.57 (USD).Trend:Increase 62.86% than previous quarter

Overall: increasing (54.05%). Fluctuation: **Significant** (high variation).



Working capital efficiency for Q3 2021 to Q2 2022 shows significant fluctuation in liabilities and current assets on revenue, both trending upwards.  Cost efficiency shows a decrease in the SG&A expense ratio but significant fluctuation in the retained earnings-to-revenue ratio.  Investment efficiency, with fluctuating retained earnings on assets, also exhibits considerable variation. Earnings per share show significant increases with considerable quarter-to-quarter fluctuation.