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 59.66 (%).Trend:Decrease 57.43% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 471.41 (%).Trend:Increase 690.16% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 495.55 (%).Trend:Increase 5.12% than previous quarter

Overall: increasing (730.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 155.65 (%).Trend:Decrease 38.41% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 558.14 (%).Trend:Increase 258.59% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 346.97 (%).Trend:Decrease 37.83% than previous quarter

Overall: increasing (122.92%). 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 -983.9 (%).Trend:Decrease 29.83% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -3081.66 (%).Trend:Increase 213.21% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1351.8 (%).Trend:Decrease 56.13% than previous quarter

Overall: decreasing (37.39%). 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 -453.92 (%).Trend:Increase 10.44% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -443.02 (%).Trend:Decrease 2.4% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -191.9 (%).Trend:Decrease 56.68% than previous quarter

Overall: increasing (-57.72%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.21 (USD).Trend:Decrease 4.55% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.15 (USD).Trend:Decrease 28.57% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.06 (USD).Trend:Decrease 60.0% than previous quarter

Overall: increasing (-71.43%). Fluctuation: **Significant** (high variation).



Financial performance reveals significant fluctuation in working capital efficiency, cost efficiency, and investment efficiency. Liabilities and current assets on revenue show substantial increases and decreases. The ratio of retained earnings to revenue is consistently decreasing, indicating potential issues with profitability.  Investment efficiency, measured by retained earnings on assets, also declines, while earnings per share consistently drop.  The high volatility across all metrics suggests a need for further investigation.