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 49.04 (%).Trend:Decrease 28.94% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 130.38 (%).Trend:Increase 165.86% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 74.51 (%).Trend:Decrease 42.85% than previous quarter

Overall: increasing (51.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 417.12 (%).Trend:Increase 5.73% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 893.07 (%).Trend:Increase 114.1% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 406.11 (%).Trend:Decrease 54.53% than previous quarter

Overall: decreasing (-2.64%). 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 -130.36 (%).Trend:Decrease 23.65% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -324.22 (%).Trend:Increase 148.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -168.22 (%).Trend:Decrease 48.12% than previous quarter

Overall: decreasing (29.04%). 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 -26.06 (%).Trend:Decrease 24.02% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -29.22 (%).Trend:Increase 12.13% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -30.44 (%).Trend:Increase 4.18% than previous quarter

Overall: decreasing (16.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.59 (USD).Trend:Increase 136.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.13 (USD).Trend:Decrease 77.97% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.32 (USD).Trend:Increase 146.15% than previous quarter

Overall: increasing (-45.76%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022, significant fluctuations characterized working capital efficiency. Liabilities on revenue increased overall (51.94%), showing substantial volatility. Conversely, current assets on revenue decreased slightly (-2.64%), also with high variability. Cost efficiency, as measured by the ratio of retained earnings to revenue, declined by 29.04%, displaying considerable fluctuation. Retained earnings on assets also decreased (16.81%) with significant variation. Earnings per share increased overall despite the substantial volatility.