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 122.88 (%).Trend:Decrease 21.92% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 411.54 (%).Trend:Increase 234.91% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 124.0 (%).Trend:Decrease 69.87% than previous quarter

Overall: increasing (0.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 214.38 (%).Trend:Decrease 31.87% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 490.59 (%).Trend:Increase 128.84% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 161.4 (%).Trend:Decrease 67.1% than previous quarter

Overall: decreasing (-24.71%). 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 -902.54 (%).Trend:Decrease 28.61% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2468.07 (%).Trend:Increase 173.46% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -792.48 (%).Trend:Decrease 67.89% than previous quarter

Overall: increasing (-12.19%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 84.0 (%).Trend:Increase 6.52% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 71.84 (%).Trend:Decrease 14.48% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.93 (%).Trend:Decrease 43.03% than previous quarter

Overall: decreasing (-51.27%). Fluctuation: **Significant** (high 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 -230.74 (%).Trend:Increase 6.14% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -284.44 (%).Trend:Increase 23.27% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -286.22 (%).Trend:Increase 0.63% than previous quarter

Overall: decreasing (24.04%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.3 (USD).Trend:Increase 34.02% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.35 (USD).Trend:Decrease 73.08% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.18 (USD).Trend:Decrease 48.57% than previous quarter

Overall: increasing (-86.15%). Fluctuation: **Significant** (high variation).



The data covering Q3 2021-Q2 2022 reveals considerable volatility.  While liabilities on revenue increased slightly, current assets on revenue showed an overall decrease. The ratio of retained earnings to revenue increased despite remaining negative, while SG&A expenses decreased sharply. Retained earnings on assets decreased, and earnings per share also increased, reflecting considerable volatility across the board.