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 38.86 (%).Trend:Decrease 45.76% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 107.52 (%).Trend:Increase 176.69% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 69.12 (%).Trend:Decrease 35.71% than previous quarter

Overall: increasing (77.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 572.36 (%).Trend:Decrease 36.83% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1467.6 (%).Trend:Increase 156.41% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 778.85 (%).Trend:Decrease 46.93% than previous quarter

Overall: increasing (36.08%). 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 -355.6 (%).Trend:Decrease 30.69% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -1095.07 (%).Trend:Increase 207.95% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -656.93 (%).Trend:Decrease 40.01% than previous quarter

Overall: decreasing (84.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 79.62 (%).Trend:Increase 4.02% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 87.01 (%).Trend:Increase 9.28% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 99.44 (%).Trend:Increase 14.29% than previous quarter

Overall: increasing (24.89%). Fluctuation: **Neutral** (moderate 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 -55.88 (%).Trend:Increase 9.38% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -64.13 (%).Trend:Increase 14.76% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -71.33 (%).Trend:Increase 11.23% than previous quarter

Overall: decreasing (27.65%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.05 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.49 (USD).Trend:Decrease 53.33% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.17 (USD).Trend:Increase 138.78% than previous quarter

Overall: decreasing (11.43%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022, Liabilities on Revenue and Current Assets on Revenue showed significant overall increases (77.87% and 36.08%, respectively), with substantial quarter-to-quarter variability. The Ratio of Retained Earnings to Revenue decreased significantly (84.74%), also with large fluctuations. The SG&A Expense Ratio increased moderately (24.89%), and Retained Earning on Assets decreased (27.65%) with considerable fluctuation. Earnings Per Share also showed significant fluctuation with a small overall decrease.