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 42.19 (%).Trend:Decrease 43.39% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 147.46 (%).Trend:Increase 249.51% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 63.61 (%).Trend:Decrease 56.86% than previous quarter

Overall: increasing (50.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 155.98 (%).Trend:Decrease 32.68% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 388.61 (%).Trend:Increase 149.14% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 170.57 (%).Trend:Decrease 56.11% than previous quarter

Overall: increasing (9.35%). 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 -972.54 (%).Trend:Decrease 33.08% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2767.68 (%).Trend:Increase 184.58% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1388.4 (%).Trend:Decrease 49.84% than previous quarter

Overall: decreasing (42.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43.06 (%).Trend:Decrease 6.57% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.56 (%).Trend:Decrease 10.45% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.43 (%).Trend:Decrease 2.93% than previous quarter

Overall: decreasing (-13.07%). Fluctuation: **Little** (low 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 -535.67 (%).Trend:Decrease 1.24% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -531.52 (%).Trend:Decrease 0.77% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -586.81 (%).Trend:Increase 10.4% than previous quarter

Overall: decreasing (9.55%). Fluctuation: **Significant** (high variation).

Earning Per Share


This analysis covers Q3 2021 – Q2 2022, focusing on working capital efficiency, cost efficiency, and investment efficiency. Key metrics include liabilities on revenue (significant increase, 50.77%), current assets on revenue (smaller increase, 9.35%), retained earnings on revenue (significant decrease, 42.76%), and SG&A expense ratio (decrease, -13.07%).  Retained earnings on assets decreased by 9.55% with high fluctuation. Earning Per Share data is absent.