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 30.4 (%).Trend:Decrease 25.73% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 147.18 (%).Trend:Increase 384.14% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.61 (%).Trend:Decrease 69.69% than previous quarter

Overall: increasing (46.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 564.24 (%).Trend:Decrease 34.36% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1252.95 (%).Trend:Increase 122.06% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 494.26 (%).Trend:Decrease 60.55% than previous quarter

Overall: decreasing (-12.4%). 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 -126.52 (%).Trend:Decrease 23.7% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -440.9 (%).Trend:Increase 248.48% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -194.58 (%).Trend:Decrease 55.87% than previous quarter

Overall: decreasing (53.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 89.18 (%).Trend:Increase 4.26% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 113.41 (%).Trend:Increase 27.17% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 110.15 (%).Trend:Decrease 2.87% than previous quarter

Overall: increasing (23.51%). Fluctuation: **Neutral** (moderate 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 -20.14 (%).Trend:Increase 16.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -26.64 (%).Trend:Increase 32.27% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -26.19 (%).Trend:Decrease 1.69% than previous quarter

Overall: decreasing (30.04%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.99 (USD).Trend:Increase 90.38% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.97 (USD).Trend:Decrease 2.02% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.02 (USD).Trend:Increase 5.15% than previous quarter

Overall: decreasing (3.03%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 demonstrate substantial fluctuations in key financial metrics. Liabilities on revenue increased significantly, while current assets on revenue declined. Cost efficiency, measured by retained earnings on revenue, also decreased substantially with volatility. Selling, General, and Administrative (SG&A) expenses increased, but not as much as the other categories.  Investment efficiency, as indicated by retained earnings on assets, decreased significantly.  Earnings per share also experienced significant fluctuations.