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 21.45 (%).Trend:Decrease 29.97% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 67.46 (%).Trend:Increase 214.5% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 22.73 (%).Trend:Decrease 66.31% than previous quarter

Overall: increasing (5.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 127.07 (%).Trend:Decrease 42.37% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 149.88 (%).Trend:Increase 17.95% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 76.07 (%).Trend:Decrease 49.25% than previous quarter

Overall: decreasing (-40.14%). 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 60.42 (%).Trend:Decrease 39.21% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 77.95 (%).Trend:Increase 29.01% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 46.16 (%).Trend:Decrease 40.78% than previous quarter

Overall: decreasing (-23.6%). 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 17.7 (%).Trend:Increase 1.37% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 17.16 (%).Trend:Decrease 3.05% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 21.83 (%).Trend:Increase 27.21% than previous quarter

Overall: increasing (23.33%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.56 (USD).Trend:Decrease 6.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.16 (USD).Trend:Decrease 128.57% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.36 (USD).Trend:Increase 125.0% than previous quarter

Overall: increasing (-164.29%). Fluctuation: **Significant** (high variation).



Analysis from Q3 2021 to Q2 2022 reveals significant volatility in financial indicators. Liabilities on revenue exhibit a fluctuating trend. Current assets on revenue decreased consistently. Cost efficiency, measured by the ratio of retained earnings to revenue, showed a constant decline. Investment efficiency demonstrated an upward trend. Earnings per share increased, but varied substantially throughout the period.