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 107.8 (%).Trend:Decrease 18.9% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 446.05 (%).Trend:Increase 313.78% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 200.24 (%).Trend:Decrease 55.11% than previous quarter

Overall: increasing (85.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 145.58 (%).Trend:Decrease 22.0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 434.19 (%).Trend:Increase 198.25% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 197.67 (%).Trend:Decrease 54.47% than previous quarter

Overall: increasing (35.78%). 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 -92.71 (%).Trend:Decrease 33.9% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -321.68 (%).Trend:Increase 246.97% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -132.47 (%).Trend:Decrease 58.82% than previous quarter

Overall: decreasing (42.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.02 (%).Trend:Increase 2.15% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 65.11 (%).Trend:Increase 75.88% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46.2 (%).Trend:Decrease 29.04% than previous quarter

Overall: increasing (24.8%). Fluctuation: **Significant** (high 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 -31.18 (%).Trend:Decrease 7.04% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -21.62 (%).Trend:Decrease 30.66% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -22.05 (%).Trend:Increase 1.99% than previous quarter

Overall: increasing (-29.28%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.74 (USD).Trend:Increase 8.73% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.39 (USD).Trend:Decrease 114.23% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.54 (USD).Trend:Increase 38.46% than previous quarter

Overall: decreasing (-119.71%). Fluctuation: **Significant** (high variation).



The period from Q3 2021 to Q2 2022 shows significant volatility. Liabilities and current assets on revenue increased substantially (85.75% and 35.78% respectively), indicating potential growth but with high variability.  The ratio of retained earnings to revenue decreased significantly (-42.89%), while SG&A expenses increased (24.8%). Retained earnings on assets showed improvement (-29.28%), whereas earnings per share experienced a dramatic decline (-119.71%). Data comprises three quarters.