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 73.41 (%).Trend:Increase 60.85% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 92.8 (%).Trend:Increase 26.41% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 38.06 (%).Trend:Decrease 58.99% than previous quarter

Overall: decreasing (-48.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 73.82 (%).Trend:Increase 28.56% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 102.27 (%).Trend:Increase 38.54% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 46.83 (%).Trend:Decrease 54.21% than previous quarter

Overall: decreasing (-36.56%). 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 -20.12 (%).Trend:Decrease 37.88% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -11.08 (%).Trend:Decrease 44.93% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -5.09 (%).Trend:Decrease 54.06% than previous quarter

Overall: increasing (-74.7%). 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 -10.09 (%).Trend:Decrease 11.65% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -3.47 (%).Trend:Decrease 65.61% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.66 (%).Trend:Increase 5.48% than previous quarter

Overall: increasing (-63.73%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.63 (USD).Trend:Increase 44.25% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.31 (USD).Trend:Decrease 80.98% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.29 (USD).Trend:Decrease 6.45% than previous quarter

Overall: increasing (-82.21%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022, notable fluctuations are present. Liabilities on revenue decreased (-48.15%), while current assets on revenue also decreased (-36.56%), displaying instability in working capital efficiency. Cost efficiency, as indicated by the ratio of retained earnings to revenue, increased (-74.7%).  Investment efficiency, measured by retained earnings on assets, showed an increase (-63.73%), mirroring the erratic patterns in other metrics. Earnings per share also saw a complex increase (-82.21%) across the period.  Overall, a picture of instability and volatility in financial performance emerges.