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 143.19 (%).Trend:Decrease 21.33% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 471.17 (%).Trend:Increase 229.05% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 265.42 (%).Trend:Decrease 43.67% than previous quarter

Overall: increasing (85.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 1306.14 (%).Trend:Decrease 38.16% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 3688.51 (%).Trend:Increase 182.4% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 1514.78 (%).Trend:Decrease 58.93% than previous quarter

Overall: increasing (15.97%). 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 -7769.46 (%).Trend:Decrease 31.1% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -28036.55 (%).Trend:Increase 260.86% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -13740.92 (%).Trend:Decrease 50.99% than previous quarter

Overall: decreasing (76.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 148.73 (%).Trend:Increase 0.24% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 195.04 (%).Trend:Increase 31.14% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 192.61 (%).Trend:Decrease 1.25% than previous quarter

Overall: increasing (29.5%). 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 -529.8 (%).Trend:Increase 10.59% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -666.7 (%).Trend:Increase 25.84% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -783.66 (%).Trend:Increase 17.54% than previous quarter

Overall: decreasing (47.92%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2021 to Q2 2022, liabilities on revenue increased (85.36%) with significant fluctuation. Current assets on revenue also increased (15.97%),  showing significant variation. The ratio of retained earnings to revenue decreased sharply (-76.86%), exhibiting high volatility. The SG&A expense ratio showed a moderate increase (29.5%).  Retained earnings on assets decreased significantly (-47.92%), demonstrating substantial volatility throughout the period.