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 23.57 (%).Trend:Decrease 34.47% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 82.89 (%).Trend:Increase 251.68% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 36.13 (%).Trend:Decrease 56.41% than previous quarter

Overall: increasing (53.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 76.66 (%).Trend:Decrease 32.67% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 239.72 (%).Trend:Increase 212.71% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 113.68 (%).Trend:Decrease 52.58% than previous quarter

Overall: increasing (48.29%). 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 15.85 (%).Trend:Decrease 35.73% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 15.54 (%).Trend:Decrease 1.96% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 8.48 (%).Trend:Decrease 45.43% than previous quarter

Overall: decreasing (-46.5%). 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 10.75 (%).Trend:Decrease 3.59% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 3.58 (%).Trend:Decrease 66.7% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 4.12 (%).Trend:Increase 15.08% than previous quarter

Overall: decreasing (-61.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.28 (USD).Trend:Increase 64.71% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.22 (USD).Trend:Decrease 21.43% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.1 (USD).Trend:Decrease 54.55% than previous quarter

Overall: increasing (-64.29%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021 to Q2 2022 reveals substantial volatility. Liabilities on revenue increased by 53.29%, while current assets on revenue rose by 48.29%, both displaying high variation.  A significant decrease of 46.5% is noted in the ratio of retained earnings to revenue, characterized by considerable fluctuation.  Retained earning on assets decreased significantly (-61.67%), showing substantial variation.  Earnings per share also decreased substantially (-64.29%) with high variation.