Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 1: Liabilities on Revenue 327.2 (%).Trend:Increase 516.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 117.46 (%).Trend:Decrease 64.1% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 71.92 (%).Trend:Decrease 38.77% than previous quarter

Overall: decreasing (-78.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 620.6 (%).Trend:Increase 882.58% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 87.31 (%).Trend:Decrease 85.93% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.97 (%).Trend:Decrease 41.62% than previous quarter

Overall: decreasing (-91.79%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -474.42 (%).Trend:Increase 476.94% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -219.92 (%).Trend:Decrease 53.64% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -156.12 (%).Trend:Decrease 29.01% than previous quarter

Overall: increasing (-67.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 51.9 (%).Trend:Decrease 7.82% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.23 (%).Trend:Decrease 7.07% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49.63 (%).Trend:Increase 2.9% than previous quarter

Overall: decreasing (-4.37%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 1: Retained Earning on Assets -29.99 (%).Trend:Increase 14.82% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -39.44 (%).Trend:Increase 31.51% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -40.89 (%).Trend:Increase 3.68% than previous quarter

Overall: decreasing (36.35%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.26 (USD).Trend:Decrease 181.25% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.1 (USD).Trend:Decrease 138.46% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.12 (USD).Trend:Increase 20.0% than previous quarter

Overall: decreasing (-146.15%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased substantially from Q1 to Q3 2021, then increased dramatically in Q1 2022, before decreasing again in Q2 2022.  Current assets on revenue also decreased significantly in Q1 2021 and Q2 2021 to Q3 2021, then rose considerably in Q1 2022 before falling in Q2 2022. Cost efficiency shows a minor decrease in SG&A expense ratios over the period, indicating relative stability.  However, the ratio of retained earnings to revenue is highly variable, showing significant increases and decreases across the quarters. Investment efficiency also exhibits considerable fluctuation in retained earnings on assets. Earnings per share have declined considerably over the period with significant fluctuation.