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).



Analyzing Q3 2021 - Q2 2022 data reveals significant volatility. Liabilities on revenue increased 49.56%, while current assets increased 14.24%, both showing substantial quarter-to-quarter fluctuations.  However, the ratio of retained earnings to revenue dramatically decreased by 930.47%, and retained earnings on assets decreased by 664.96%. Earnings per share also declined 41.03%. This points to serious concerns regarding profitability and financial stability.