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 54.22 (%).Trend:Decrease 30.37% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 164.77 (%).Trend:Increase 203.89% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 103.25 (%).Trend:Decrease 37.34% than previous quarter

Overall: increasing (90.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 291.25 (%).Trend:Decrease 12.83% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 659.21 (%).Trend:Increase 126.34% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 312.11 (%).Trend:Decrease 52.65% than previous quarter

Overall: increasing (7.16%). 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 -984.96 (%).Trend:Decrease 35.61% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -3048.97 (%).Trend:Increase 209.55% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1505.21 (%).Trend:Decrease 50.63% than previous quarter

Overall: decreasing (52.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 60.49 (%).Trend:Decrease 2.26% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 73.83 (%).Trend:Increase 22.05% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 69.93 (%).Trend:Decrease 5.28% than previous quarter

Overall: increasing (15.61%). 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 -229.96 (%).Trend:Decrease 17.75% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -290.23 (%).Trend:Increase 26.21% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -299.78 (%).Trend:Increase 3.29% than previous quarter

Overall: decreasing (30.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.63 (USD).Trend:Increase 43.18% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.3 (USD).Trend:Decrease 52.38% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.51 (USD).Trend:Increase 70.0% than previous quarter

Overall: increasing (-19.05%). Fluctuation: **Significant** (high variation).



Q3 2021 to Q2 2022 financial data reveals significant volatility. Liabilities on revenue show a substantial overall increase, while current assets on revenue increased slightly. The ratio of retained earnings to revenue decreased significantly.  The SG&A expense ratio showed a small increase with minimal fluctuation. Retained earnings on assets decreased substantially, and earnings per share increased significantly.  Further analysis is required to understand the underlying drivers of these changes.