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 54.86 (%).Trend:Decrease 54.68% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 128.26 (%).Trend:Increase 133.8% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 55.7 (%).Trend:Decrease 56.57% than previous quarter

Overall: increasing (1.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 120.23 (%).Trend:Decrease 22.02% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 265.55 (%).Trend:Increase 120.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 117.77 (%).Trend:Decrease 55.65% than previous quarter

Overall: decreasing (-2.05%). 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 -7.89 (%).Trend:Decrease 88.46% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -13.16 (%).Trend:Increase 66.79% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -4.14 (%).Trend:Decrease 68.54% than previous quarter

Overall: increasing (-47.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.96 (%).Trend:Decrease 0.55% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.42 (%).Trend:Increase 1.71% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.09 (%).Trend:Decrease 4.85% than previous quarter

Overall: decreasing (-3.23%). 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 -2.76 (%).Trend:Decrease 83.36% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -1.57 (%).Trend:Decrease 43.12% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.1 (%).Trend:Decrease 29.94% than previous quarter

Overall: increasing (-60.14%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 9.27 (USD).Trend:Increase 375.38% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 97.3% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.54 (USD).Trend:Increase 116.0% than previous quarter

Overall: decreasing (-94.17%). Fluctuation: **Significant** (high variation).



Working capital efficiency in Q3 2021 to Q2 2022 shows significant volatility. Liabilities on revenue increased, then decreased dramatically. Current assets on revenue also experienced a significant decrease overall. Cost efficiency reveals a slight downward trend in the SG&A expense ratio. The ratio of retained earnings to revenue increased overall but showed large variations. Invest efficiency reveals significant fluctuations with retained earnings on assets. Earning per share decreased overall, with significant quarter-to-quarter changes.