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 41.71 (%).Trend:Decrease 30.75% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 123.04 (%).Trend:Increase 194.99% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 62.38 (%).Trend:Decrease 49.3% than previous quarter

Overall: increasing (49.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 254.55 (%).Trend:Decrease 34.94% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 651.26 (%).Trend:Increase 155.85% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 290.79 (%).Trend:Decrease 55.35% than previous quarter

Overall: increasing (14.24%). 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 -5.12 (%).Trend:Decrease 119.86% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -86.56 (%).Trend:Increase 1590.62% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -52.76 (%).Trend:Decrease 39.05% than previous quarter

Overall: decreasing (930.47%). 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 -1.17 (%).Trend:Decrease 130.31% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -6.59 (%).Trend:Increase 463.25% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -8.95 (%).Trend:Increase 35.81% than previous quarter

Overall: decreasing (664.96%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.78 (USD).Trend:Increase 129.41% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.62 (USD).Trend:Decrease 20.51% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.1 (USD).Trend:Increase 77.42% than previous quarter

Overall: decreasing (41.03%). Fluctuation: **Significant** (high variation).



The financial data for Q3 2021 to Q2 2022 demonstrates considerable instability. While liabilities and current assets on revenue showed overall increases, the magnitude of these changes varied significantly quarter-to-quarter.  More critically, the ratio of retained earnings to revenue and retained earnings on assets experienced drastic declines, suggesting severe issues with profitability and financial health.  Earnings per share also decreased considerably.  These fluctuations demand a thorough examination of underlying causes.