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 18.14 (%).Trend:Decrease 26.62% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 70.37 (%).Trend:Increase 287.93% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 28.48 (%).Trend:Decrease 59.53% than previous quarter

Overall: increasing (57.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 49.15 (%).Trend:Decrease 23.24% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 170.04 (%).Trend:Increase 245.96% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 75.51 (%).Trend:Decrease 55.59% than previous quarter

Overall: increasing (53.63%). 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 -4.29 (%).Trend:Decrease 77.53% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 12.62 (%).Trend:Decrease 394.17% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -0.49 (%).Trend:Decrease 103.88% than previous quarter

Overall: increasing (-88.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.57 (%).Trend:Increase 4.9% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.42 (%).Trend:Increase 33.07% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.61 (%).Trend:Increase 5.56% than previous quarter

Overall: increasing (40.47%). Fluctuation: **Neutral** (moderate 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 -6.83 (%).Trend:Decrease 70.67% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 5.8 (%).Trend:Decrease 184.92% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -0.49 (%).Trend:Decrease 108.45% than previous quarter

Overall: increasing (-92.83%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 7.33 (USD).Trend:Increase 46.6% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.11 (USD).Trend:Decrease 71.21% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.78 (USD).Trend:Increase 79.15% than previous quarter

Overall: decreasing (-48.43%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022, liabilities and current assets on revenue increased significantly, with high variability. The ratio of retained earnings to revenue also increased significantly, showing substantial fluctuation. SG&A expense ratio increased moderately.  Retained earnings on assets increased significantly, while earnings per share decreased significantly.