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 29.17 (%).Trend:Decrease 34.06% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 82.04 (%).Trend:Increase 181.25% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 40.16 (%).Trend:Decrease 51.05% than previous quarter

Overall: increasing (37.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 7.83 (%).Trend:Decrease 34.59% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 23.79 (%).Trend:Increase 203.83% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 12.93 (%).Trend:Decrease 45.65% than previous quarter

Overall: increasing (65.13%). 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 -24.68 (%).Trend:Decrease 33.15% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -55.62 (%).Trend:Increase 125.36% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -32.38 (%).Trend:Decrease 41.78% than previous quarter

Overall: decreasing (31.2%). 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 -23.58 (%).Trend:Increase 0.43% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -19.8 (%).Trend:Decrease 16.03% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -22.72 (%).Trend:Increase 14.75% than previous quarter

Overall: increasing (-3.65%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.74 (USD).Trend:Increase 1.75% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.85 (USD).Trend:Decrease 51.15% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.13 (USD).Trend:Decrease 84.71% than previous quarter

Overall: decreasing (-92.53%). Fluctuation: **Significant** (high variation).



Working capital efficiency reveals significant fluctuations in liabilities and current assets against revenue. Liabilities increased considerably, followed by a decrease, ending at a lower percentage. Current assets also saw substantial fluctuation, increasing and then decreasing. Cost efficiency displays a continuous decrease in the retained earnings to revenue ratio.  Investment efficiency shows a marginally positive trend with minor fluctuations in retained earnings on assets. Earnings per share exhibited a decrease, showing volatility.