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 17.76 (%).Trend:Decrease 46.18% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 60.61 (%).Trend:Increase 241.27% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.42 (%).Trend:Decrease 43.21% than previous quarter

Overall: increasing (93.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 136.71 (%).Trend:Decrease 28.64% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 423.63 (%).Trend:Increase 209.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 213.4 (%).Trend:Decrease 49.63% than previous quarter

Overall: increasing (56.1%). 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 -365.76 (%).Trend:Decrease 30.93% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -1088.92 (%).Trend:Increase 197.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -549.41 (%).Trend:Decrease 49.55% than previous quarter

Overall: decreasing (50.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 67.55 (%).Trend:Decrease 0.01% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 72.14 (%).Trend:Increase 6.79% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 72.94 (%).Trend:Increase 1.11% than previous quarter

Overall: increasing (7.98%). 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 -173.01 (%).Trend:Increase 0.28% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -162.47 (%).Trend:Decrease 6.09% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -163.1 (%).Trend:Increase 0.39% than previous quarter

Overall: increasing (-5.73%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.26 (USD).Trend:Increase 73.33% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.15 (USD).Trend:Decrease 42.31% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.34 (USD).Trend:Increase 126.67% than previous quarter

Overall: decreasing (30.77%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021 - Q2 2022 data reveals significant fluctuations in Liabilities on Revenue (overall increase of 93.81%), Current assets on Revenue (overall increase of 56.1%), and Ratio of Retained Earnings to Revenue (overall decrease of 50.21%).  SG&A Expense Ratio shows a small increase (7.98%).  Retained Earnings on Assets show an overall slight increase (-5.73%), while Earnings Per Share shows an overall decrease (30.77%).  All show significant fluctuation.