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 54.68 (%).Trend:Decrease 36.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 123.35 (%).Trend:Increase 125.59% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 69.62 (%).Trend:Decrease 43.56% than previous quarter

Overall: increasing (27.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 123.31 (%).Trend:Decrease 33.69% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 467.45 (%).Trend:Increase 279.09% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 233.06 (%).Trend:Decrease 50.14% than previous quarter

Overall: increasing (89.0%). 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 -15.1 (%).Trend:Decrease 17.98% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -105.93 (%).Trend:Increase 601.52% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -60.46 (%).Trend:Decrease 42.92% than previous quarter

Overall: decreasing (300.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.53 (%).Trend:Decrease 2.18% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.69 (%).Trend:Increase 29.42% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.93 (%).Trend:Decrease 1.7% than previous quarter

Overall: increasing (27.22%). 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 -4.98 (%).Trend:Increase 25.76% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -9.17 (%).Trend:Increase 84.14% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -11.13 (%).Trend:Increase 21.37% than previous quarter

Overall: decreasing (123.49%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.53 (USD).Trend:Increase 31.9% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.27 (USD).Trend:Decrease 16.99% than previous quarter
Year 2022 Quarter 2: Earning Per Share -2.21 (USD).Trend:Increase 74.02% than previous quarter

Overall: decreasing (44.44%). Fluctuation: **Significant** (high variation).



Reviewing Q3 2021-Q2 2022 data reveals significant increases in liabilities and current assets on revenue, accompanied by substantial fluctuations.  The ratio of retained earnings to revenue showed a significant overall decrease and high variability.  SG&A expenses increased moderately.  Retained earnings on assets and earnings per share decreased considerably with high volatility.