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 111.62 (%).Trend:Decrease 35.99% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 409.24 (%).Trend:Increase 266.64% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 94.25 (%).Trend:Decrease 76.97% than previous quarter

Overall: decreasing (-15.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 124.99 (%).Trend:Decrease 43.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 497.02 (%).Trend:Increase 297.65% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 137.78 (%).Trend:Decrease 72.28% than previous quarter

Overall: increasing (10.23%). 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 -10.15 (%).Trend:Decrease 41.83% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -33.91 (%).Trend:Increase 234.09% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -15.19 (%).Trend:Decrease 55.2% than previous quarter

Overall: decreasing (49.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.25 (%).Trend:Decrease 0.38% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 43.63 (%).Trend:Increase 20.36% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.08 (%).Trend:Decrease 1.26% than previous quarter

Overall: increasing (18.84%). Fluctuation: **Little** (low variation).


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 -3.0 (%).Trend:Decrease 4.76% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -2.52 (%).Trend:Decrease 16.0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -2.77 (%).Trend:Increase 9.92% than previous quarter

Overall: increasing (-7.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.12 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.04 (USD).Trend:Decrease 133.33% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.04 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-133.33%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 data reveals significant fluctuations. Liabilities on revenue decreased overall (-15.56%), while current assets on revenue increased slightly (10.23%).  Both metrics demonstrated high variation. The ratio of retained earnings to revenue decreased significantly (49.66%), with substantial fluctuation. The SG&A expense ratio increased slightly (18.84%), exhibiting low variation.  Retained earnings on assets increased (-7.67%), and earnings per share decreased significantly (-133.33%).