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 32.78 (%).Trend:Decrease 30.62% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 99.5 (%).Trend:Increase 203.54% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 46.76 (%).Trend:Decrease 53.01% than previous quarter

Overall: increasing (42.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 47.29 (%).Trend:Decrease 30.67% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 114.67 (%).Trend:Increase 142.48% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 55.86 (%).Trend:Decrease 51.29% than previous quarter

Overall: increasing (18.12%). 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 -21.89 (%).Trend:Decrease 38.82% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -52.88 (%).Trend:Increase 141.57% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -22.97 (%).Trend:Decrease 56.56% than previous quarter

Overall: decreasing (4.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.34 (%).Trend:Decrease 1.48% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.59 (%).Trend:Decrease 5.62% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.36 (%).Trend:Decrease 1.83% than previous quarter

Overall: decreasing (-7.35%). Fluctuation: **Little** (low 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 -19.05 (%).Trend:Decrease 7.39% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -15.89 (%).Trend:Decrease 16.59% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -14.68 (%).Trend:Decrease 7.61% than previous quarter

Overall: increasing (-22.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.47 (USD).Trend:Increase 193.75% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 57.45% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.63 (USD).Trend:Increase 215.0% than previous quarter

Overall: increasing (34.04%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 show substantial volatility. Liabilities and current assets on revenue experienced sharp increases and decreases across the period. Cost efficiency (retained earnings to revenue) also exhibits substantial fluctuations, trending downward.  SG&A expenses show a consistent downward trend. Investment efficiency and earnings per share demonstrate high variability, with overall increases but significant quarter-to-quarter changes.