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 59.03 (%).Trend:Decrease 38.01% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 167.33 (%).Trend:Increase 183.47% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 81.01 (%).Trend:Decrease 51.59% than previous quarter

Overall: increasing (37.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 151.51 (%).Trend:Decrease 37.1% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 376.92 (%).Trend:Increase 148.78% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 187.41 (%).Trend:Decrease 50.28% than previous quarter

Overall: increasing (23.69%). 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 -58.48 (%).Trend:Decrease 34.77% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -136.24 (%).Trend:Increase 132.97% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -72.84 (%).Trend:Decrease 46.54% than previous quarter

Overall: decreasing (24.56%). 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 -26.37 (%).Trend:Increase 0.27% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -23.92 (%).Trend:Decrease 9.29% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -26.18 (%).Trend:Increase 9.45% than previous quarter

Overall: increasing (-0.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working Capital Efficiency from Q3 2021 to Q2 2022 shows an increase in liabilities on revenue (37.24%) and current assets on revenue (23.69%), but both exhibit considerable fluctuation. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a significant decrease (24.56%) and substantial variation. Invest Efficiency demonstrates an overall increasing trend in retained earnings on assets (-0.72%), but significant fluctuation is evident.