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 26.14 (%).Trend:Decrease 26.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 69.2 (%).Trend:Increase 164.73% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.92 (%).Trend:Decrease 50.98% than previous quarter

Overall: increasing (29.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 45.42 (%).Trend:Decrease 31.33% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 127.07 (%).Trend:Increase 179.77% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 64.93 (%).Trend:Decrease 48.9% than previous quarter

Overall: increasing (42.95%). 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 -6.63 (%).Trend:Decrease 45.52% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -13.7 (%).Trend:Increase 106.64% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -9.65 (%).Trend:Decrease 29.56% than previous quarter

Overall: decreasing (45.55%). 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 -6.4 (%).Trend:Decrease 20.4% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -4.95 (%).Trend:Decrease 22.66% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -6.43 (%).Trend:Increase 29.9% than previous quarter

Overall: decreasing (0.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 31.03% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 84.21% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.05 (USD).Trend:Decrease 183.33% than previous quarter

Overall: decreasing (-113.16%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021 to Q2 2022 financial data reveals substantial volatility across all metrics. Liabilities and current assets on revenue exhibit fluctuating decreases, though Q1 2021 shows substantial increases.  Cost efficiency, using the retained earnings to revenue ratio, shows significant decreases but a notable increase in Q1 2021.  Invest efficiency displays fluctuating negative values for retained earnings on assets.  Earnings per share show a substantial negative trend throughout the period, with significant declines in Q1 2021 and subsequent quarters.