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 200.8 (%).Trend:Decrease 38.69% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 144.56 (%).Trend:Decrease 28.01% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 66.42 (%).Trend:Decrease 54.05% than previous quarter

Overall: decreasing (-66.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 161.01 (%).Trend:Decrease 34.36% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 151.55 (%).Trend:Decrease 5.88% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 82.09 (%).Trend:Decrease 45.83% than previous quarter

Overall: decreasing (-49.02%). 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 -74.07 (%).Trend:Decrease 47.44% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 26.46 (%).Trend:Decrease 135.72% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -7.12 (%).Trend:Decrease 126.91% than previous quarter

Overall: increasing (-90.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.67 (%).Trend:Decrease 18.89% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.01 (%).Trend:Decrease 63.24% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.96 (%).Trend:Decrease 8.74% than previous quarter

Overall: decreasing (-66.45%). 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 -4.25 (%).Trend:Decrease 0.7% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 1.44 (%).Trend:Decrease 133.88% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -0.88 (%).Trend:Decrease 161.11% than previous quarter

Overall: increasing (-79.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.27 (USD).Trend:Increase 17.39% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.14 (USD).Trend:Decrease 522.22% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.33 (USD).Trend:Decrease 71.05% than previous quarter

Overall: increasing (-222.22%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 shows considerable volatility.  Liabilities on revenue and current assets on revenue decreased by 66.92% and 49.02%, respectively. Cost efficiency, demonstrated by declining SG&A expense ratio (-66.45%) and the ratio of retained earnings to revenue (-90.39%) display substantial fluctuations.  Investment efficiency, using retained earnings on assets, also exhibits a decrease (-79.29%). Earnings per share show a considerable overall decrease (-222.22%). The substantial variations across metrics suggest instability.