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 43.34 (%).Trend:Decrease 34.19% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 159.54 (%).Trend:Increase 268.11% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 81.9 (%).Trend:Decrease 48.66% than previous quarter

Overall: increasing (88.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 434.54 (%).Trend:Decrease 38.96% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1245.59 (%).Trend:Increase 186.65% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 560.35 (%).Trend:Decrease 55.01% than previous quarter

Overall: increasing (28.95%). 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 -604.59 (%).Trend:Decrease 32.81% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2217.67 (%).Trend:Increase 266.81% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1150.87 (%).Trend:Decrease 48.1% than previous quarter

Overall: decreasing (90.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 81.76 (%).Trend:Decrease 0.22% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 116.97 (%).Trend:Increase 43.07% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 114.48 (%).Trend:Decrease 2.13% than previous quarter

Overall: increasing (40.02%). 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 -125.76 (%).Trend:Increase 9.5% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -154.99 (%).Trend:Increase 23.24% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -176.23 (%).Trend:Increase 13.7% than previous quarter

Overall: decreasing (40.13%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2021-Q2 2022 data reveals significant fluctuation across metrics. Liabilities on revenue increased (88.97%), while current assets on revenue showed a smaller increase (28.95%), both significantly variable. The ratio of retained earnings to revenue decreased (-90.36%), also with significant fluctuation. The SG&A expense ratio increased (40.02%), showing moderate variation. Retained earnings on assets decreased (-40.13%) with significant variation.