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 107.2 (%).Trend:Decrease 29.91% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 291.03 (%).Trend:Increase 171.48% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 149.23 (%).Trend:Decrease 48.72% than previous quarter

Overall: increasing (39.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 215.95 (%).Trend:Increase 25.4% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 453.18 (%).Trend:Increase 109.85% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 219.45 (%).Trend:Decrease 51.58% than previous quarter

Overall: increasing (1.62%). 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 -164.11 (%).Trend:Decrease 33.69% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -426.08 (%).Trend:Increase 159.63% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -218.26 (%).Trend:Decrease 48.77% than previous quarter

Overall: decreasing (33.0%). 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 -55.55 (%).Trend:Decrease 34.04% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -54.85 (%).Trend:Decrease 1.26% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -55.41 (%).Trend:Increase 1.02% than previous quarter

Overall: increasing (-0.25%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.34 (USD).Trend:Increase 88.89% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.22 (USD).Trend:Decrease 35.29% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.47 (USD).Trend:Increase 113.64% than previous quarter

Overall: decreasing (38.24%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022, liabilities on revenue increased significantly (39.21% overall increase) with substantial fluctuations. Current assets on revenue showed a small overall increase (1.62%) despite major quarterly changes. The ratio of retained earnings to revenue decreased substantially (33% decrease), indicating profitability challenges. Retained earnings on assets increased minimally (-0.25%), while earnings per share decreased significantly (38.24% decrease), both with marked volatility.