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 57.55 (%).Trend:Decrease 36.51% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 174.45 (%).Trend:Increase 203.13% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 93.73 (%).Trend:Decrease 46.27% than previous quarter

Overall: increasing (62.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 149.03 (%).Trend:Decrease 32.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 402.47 (%).Trend:Increase 170.06% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 207.94 (%).Trend:Decrease 48.33% than previous quarter

Overall: increasing (39.53%). 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 -104.86 (%).Trend:Decrease 54.54% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -272.87 (%).Trend:Increase 160.22% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -122.93 (%).Trend:Decrease 54.95% than previous quarter

Overall: decreasing (17.23%). 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 -50.23 (%).Trend:Decrease 43.43% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -47.27 (%).Trend:Decrease 5.89% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -41.76 (%).Trend:Decrease 11.66% than previous quarter

Overall: increasing (-16.86%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.09 (USD).Trend:Increase 808.33% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.08 (USD).Trend:Decrease 92.66% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.22 (USD).Trend:Increase 175.0% than previous quarter

Overall: decreasing (-79.82%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 reveals substantial changes. Liabilities and current assets on revenue both increased (62.87% and 39.53% respectively). The ratio of retained earnings to revenue decreased (17.23%), while retained earnings on assets increased (-16.86%).  Earnings per share decreased significantly (-79.82%).