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 42.17 (%).Trend:Decrease 29.72% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 123.8 (%).Trend:Increase 193.57% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.29 (%).Trend:Decrease 54.53% than previous quarter

Overall: increasing (33.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 114.35 (%).Trend:Decrease 32.52% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 294.04 (%).Trend:Increase 157.14% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 148.18 (%).Trend:Decrease 49.61% than previous quarter

Overall: increasing (29.58%). 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 -169.17 (%).Trend:Decrease 34.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -446.92 (%).Trend:Increase 164.18% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -208.98 (%).Trend:Decrease 53.24% than previous quarter

Overall: decreasing (23.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.07 (%).Trend:Decrease 3.43% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.55 (%).Trend:Decrease 10.98% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.82 (%).Trend:Decrease 6.06% than previous quarter

Overall: decreasing (-16.37%). 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 -83.09 (%).Trend:Increase 2.3% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -87.68 (%).Trend:Increase 5.52% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -84.74 (%).Trend:Decrease 3.35% than previous quarter

Overall: decreasing (1.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -11.19 (USD).Trend:Increase 22.3% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.62 (USD).Trend:Decrease 85.52% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 100.62% than previous quarter

Overall: increasing (-100.09%). Fluctuation: **Significant** (high variation).



Significant volatility is observed in working capital efficiency. Liabilities on revenue demonstrate a large increase in Q1 2022, followed by significant decreases. Current assets on revenue also exhibit significant fluctuations, increasing in Q1 2022, then decreasing in Q2 2022. Cost efficiency shows a consistent decrease in the SG&A expense ratio with minimal fluctuation. The ratio of retained earnings to revenue demonstrates a downward trend with considerable variation. Investment efficiency reveals a slight decrease in retained earnings on assets with significant fluctuation. Earnings per share declined considerably, and then increased significantly in Q1 2022 before a substantial decrease in Q2 2022.