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 118.67 (%).Trend:Decrease 29.11% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 310.3 (%).Trend:Increase 161.48% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 172.0 (%).Trend:Decrease 44.57% than previous quarter

Overall: increasing (44.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 358.28 (%).Trend:Decrease 36.05% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 804.9 (%).Trend:Increase 124.66% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 409.23 (%).Trend:Decrease 49.16% than previous quarter

Overall: increasing (14.22%). 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 -109.36 (%).Trend:Decrease 29.09% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -300.37 (%).Trend:Increase 174.66% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -163.11 (%).Trend:Decrease 45.7% than previous quarter

Overall: decreasing (49.15%). 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 -25.24 (%).Trend:Increase 7.59% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -30.49 (%).Trend:Increase 20.8% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -32.73 (%).Trend:Increase 7.35% than previous quarter

Overall: decreasing (29.68%). Fluctuation: **Significant** (high variation).

Earning Per Share


This analysis, covering Q3 2021 to Q2 2022, shows increasing Liabilities on Revenue (44.94%) and Current Assets on Revenue (14.22%), both with significant fluctuations. The Ratio of Retained Earnings to Revenue decreased by 49.15% with high variation, while Retained Earning on Assets decreased by 29.68% with significant fluctuation. The consistent “Significant” fluctuation across all metrics suggests volatility in the company’s financial performance. Data regarding Selling, General & Administrative (SG&A) Expense Ratio and Earning Per Share were not provided.