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 154.31 (%).Trend:Decrease 55.77% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 554.42 (%).Trend:Increase 259.29% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 254.83 (%).Trend:Decrease 54.04% than previous quarter

Overall: increasing (65.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 143.11 (%).Trend:Decrease 56.77% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 495.64 (%).Trend:Increase 246.33% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 217.05 (%).Trend:Decrease 56.21% than previous quarter

Overall: increasing (51.67%). 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 -33.98 (%).Trend:Decrease 54.93% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -83.73 (%).Trend:Increase 146.41% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -38.08 (%).Trend:Decrease 54.52% than previous quarter

Overall: decreasing (12.07%). 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 -9.78 (%).Trend:Decrease 6.59% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -7.66 (%).Trend:Decrease 21.68% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -8.36 (%).Trend:Increase 9.14% than previous quarter

Overall: increasing (-14.52%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -3.67 (USD).Trend:Decrease 40.42% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.78 (USD).Trend:Decrease 78.75% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.96 (USD).Trend:Increase 151.28% than previous quarter

Overall: increasing (-46.59%). Fluctuation: **Significant** (high variation).



The period Q3 2021 to Q2 2022 demonstrates considerable financial instability.  Both liabilities and current assets on revenue show overall increases (65.14% and 51.67% respectively), but with significant quarter-to-quarter swings. Cost efficiency, represented by the ratio of retained earnings to revenue, decreased (-12.07%), while retained earnings on assets and earnings per share showed overall increases (-14.52% and -46.59% respectively), yet still had substantial volatility.