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 163.71 (%).Trend:Decrease 33.73% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 334.96 (%).Trend:Increase 104.61% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 134.55 (%).Trend:Decrease 59.83% than previous quarter

Overall: decreasing (-17.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 736.21 (%).Trend:Decrease 39.96% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1550.74 (%).Trend:Increase 110.64% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 638.16 (%).Trend:Decrease 58.85% than previous quarter

Overall: decreasing (-13.32%). 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 -4196.73 (%).Trend:Decrease 31.25% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -13276.67 (%).Trend:Increase 216.36% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -7259.67 (%).Trend:Decrease 45.32% than previous quarter

Overall: decreasing (72.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 192.69 (%).Trend:Decrease 7.3% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 144.9 (%).Trend:Decrease 24.8% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 143.64 (%).Trend:Decrease 0.87% than previous quarter

Overall: decreasing (-25.46%). 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 -420.24 (%).Trend:Increase 8.75% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -493.02 (%).Trend:Increase 17.32% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -487.91 (%).Trend:Decrease 1.04% than previous quarter

Overall: decreasing (16.1%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -2.46 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.34 (USD).Trend:Decrease 86.18% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.45 (USD).Trend:Increase 32.35% than previous quarter

Overall: increasing (-81.71%). Fluctuation: **Significant** (high variation).



During Q3 2021-Q2 2022, significant fluctuations were observed in Liabilities on Revenue, Current assets on Revenue, Ratio of Retained Earnings to Revenue, and Retained Earning on Assets, with overall decreases in all except Liabilities on Revenue.  The SG&A Expense Ratio showed a moderate decrease.  Earnings per share increased overall despite negative values.