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 41.58 (%).Trend:Decrease 45.25% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 161.91 (%).Trend:Increase 289.39% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 76.41 (%).Trend:Decrease 52.81% than previous quarter

Overall: increasing (83.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 113.9 (%).Trend:Decrease 27.41% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 317.32 (%).Trend:Increase 178.6% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 178.26 (%).Trend:Decrease 43.82% than previous quarter

Overall: increasing (56.51%). 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 -18.46 (%).Trend:Decrease 40.03% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -156.33 (%).Trend:Increase 746.86% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -87.58 (%).Trend:Decrease 43.98% than previous quarter

Overall: decreasing (374.43%). 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 -12.09 (%).Trend:Decrease 15.75% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -28.52 (%).Trend:Increase 135.9% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -30.97 (%).Trend:Increase 8.59% than previous quarter

Overall: decreasing (156.16%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.43 (USD).Trend:Decrease 6.52% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.25 (USD).Trend:Decrease 390.7% than previous quarter
Year 2022 Quarter 2: Earning Per Share -2.64 (USD).Trend:Increase 111.2% than previous quarter

Overall: decreasing (-713.95%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 reveals substantial fluctuations. Liabilities on revenue increased by 83.77%, and current assets on revenue increased by 56.51%. Conversely, the ratio of retained earnings to revenue decreased significantly (374.43%), as did retained earnings on assets (156.16%). Earnings per share showed a drastic decrease (-713.95%), indicating a marked negative trend. High volatility characterizes all these metrics.