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 92.41 (%).Trend:Decrease 30.11% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 262.93 (%).Trend:Increase 184.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 132.75 (%).Trend:Decrease 49.51% than previous quarter

Overall: increasing (43.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 166.63 (%).Trend:Decrease 35.56% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 336.02 (%).Trend:Increase 101.66% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 148.77 (%).Trend:Decrease 55.73% than previous quarter

Overall: decreasing (-10.72%). 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 -5.83 (%).Trend:Decrease 54.98% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -105.09 (%).Trend:Increase 1702.57% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -80.99 (%).Trend:Decrease 22.93% than previous quarter

Overall: decreasing (1289.19%). 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 -2.32 (%).Trend:Decrease 34.09% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -17.76 (%).Trend:Increase 665.52% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -30.36 (%).Trend:Increase 70.95% than previous quarter

Overall: decreasing (1208.62%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.5 (USD).Trend:Increase 66.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.86 (USD).Trend:Decrease 65.6% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.39 (USD).Trend:Decrease 54.65% than previous quarter

Overall: decreasing (-84.4%). Fluctuation: **Significant** (high variation).



Working capital efficiency exhibits significant fluctuation. Liabilities on revenue increased dramatically in Q1 2022, before decreasing in Q2 2022. Current assets on revenue also showed significant variation, increasing in Q1 2022 before decreasing in Q2 2022. Cost efficiency shows substantial and highly varied trends, with the ratio of retained earnings to revenue increasing drastically in Q1 2022 compared to the previous quarter, followed by a decrease in Q2 2022. Investment efficiency and earnings per share also demonstrate significant fluctuations throughout the observed period. Overall, the financial performance appears inconsistent and unstable.