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 88.86 (%).Trend:Decrease 33.72% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 246.73 (%).Trend:Increase 177.66% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 121.77 (%).Trend:Decrease 50.65% than previous quarter

Overall: increasing (37.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 63.28 (%).Trend:Decrease 41.75% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 143.98 (%).Trend:Increase 127.53% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 76.89 (%).Trend:Decrease 46.6% than previous quarter

Overall: increasing (21.51%). 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 -55.85 (%).Trend:Decrease 27.37% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -215.06 (%).Trend:Increase 285.07% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -114.08 (%).Trend:Decrease 46.95% than previous quarter

Overall: decreasing (104.26%). 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 -21.4 (%).Trend:Increase 11.81% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -31.25 (%).Trend:Increase 46.03% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -33.35 (%).Trend:Increase 6.72% than previous quarter

Overall: decreasing (55.84%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency, measured by liabilities and current assets on revenue, demonstrates significant fluctuation. Liabilities on revenue decreased, then increased dramatically in Q1 2022, followed by a decrease in Q2 2022.  Current assets on revenue also saw a sharp rise in Q1 2022, after a downward trend. Cost efficiency, as reflected by the ratio of retained earnings to revenue, showed a consistent decline before a substantial increase in Q1 2022. Investment efficiency displays a downward trend in retained earnings on assets.