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 54.68 (%).Trend:Decrease 36.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 123.35 (%).Trend:Increase 125.59% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 69.62 (%).Trend:Decrease 43.56% than previous quarter

Overall: increasing (27.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 123.31 (%).Trend:Decrease 33.69% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 467.45 (%).Trend:Increase 279.09% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 233.06 (%).Trend:Decrease 50.14% than previous quarter

Overall: increasing (89.0%). 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 -15.1 (%).Trend:Decrease 17.98% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -105.93 (%).Trend:Increase 601.52% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -60.46 (%).Trend:Decrease 42.92% than previous quarter

Overall: decreasing (300.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.53 (%).Trend:Decrease 2.18% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.69 (%).Trend:Increase 29.42% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.93 (%).Trend:Decrease 1.7% than previous quarter

Overall: increasing (27.22%). 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 -4.98 (%).Trend:Increase 25.76% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -9.17 (%).Trend:Increase 84.14% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -11.13 (%).Trend:Increase 21.37% than previous quarter

Overall: decreasing (123.49%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.53 (USD).Trend:Increase 31.9% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.27 (USD).Trend:Decrease 16.99% than previous quarter
Year 2022 Quarter 2: Earning Per Share -2.21 (USD).Trend:Increase 74.02% than previous quarter

Overall: decreasing (44.44%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022, liabilities and current assets on revenue increased significantly with high fluctuations.  The ratio of retained earnings to revenue decreased dramatically, while the SG&A expense ratio increased moderately.  Retained earnings on assets and earnings per share both decreased significantly with considerable volatility.