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 102.42 (%).Trend:Decrease 51.01% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 257.38 (%).Trend:Increase 151.3% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 113.6 (%).Trend:Decrease 55.86% than previous quarter

Overall: increasing (10.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 85.52 (%).Trend:Decrease 50.97% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 168.16 (%).Trend:Increase 96.63% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 74.71 (%).Trend:Decrease 55.57% than previous quarter

Overall: decreasing (-12.64%). 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 1.27 (%).Trend:Decrease 115.03% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -11.64 (%).Trend:Decrease 1016.54% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1.52 (%).Trend:Decrease 86.94% than previous quarter

Overall: decreasing (-219.69%). 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 0.36 (%).Trend:Decrease 128.35% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -1.48 (%).Trend:Decrease 511.11% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -0.47 (%).Trend:Decrease 68.24% than previous quarter

Overall: decreasing (-230.56%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.08 (USD).Trend:Decrease 231.71% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.48 (USD).Trend:Decrease 237.04% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.32 (USD).Trend:Decrease 78.38% than previous quarter

Overall: decreasing (-129.63%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant variability. Liabilities on revenue increased from Q3 2021 to Q1 2022, then decreased in Q2 2022. Current assets on revenue, however, exhibited a negative trend throughout the period.  Cost efficiency shows a declining pattern in the Ratio of Retained Earnings to Revenue and a similar decrease in Retained Earnings on Assets.  Earning per share also shows a significant downward trend.  Overall, the financial performance suggests a downward trend in profitability and potentially growing liabilities.