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 23.37 (%).Trend:Decrease 21.21% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 48.5 (%).Trend:Increase 107.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 29.14 (%).Trend:Decrease 39.92% than previous quarter

Overall: increasing (24.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 225.81 (%).Trend:Decrease 40.27% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 907.79 (%).Trend:Increase 302.01% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 441.49 (%).Trend:Decrease 51.37% than previous quarter

Overall: increasing (95.51%). 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 -35.63 (%).Trend:Decrease 56.08% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -35.56 (%).Trend:Decrease 0.2% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -8.1 (%).Trend:Decrease 77.22% than previous quarter

Overall: increasing (-77.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.86 (%).Trend:Decrease 9.71% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.44 (%).Trend:Decrease 1.56% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.69 (%).Trend:Decrease 6.62% than previous quarter

Overall: decreasing (-8.08%). 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 -13.87 (%).Trend:Decrease 28.58% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -3.58 (%).Trend:Decrease 74.19% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.65 (%).Trend:Decrease 53.91% than previous quarter

Overall: increasing (-88.1%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.67 (USD).Trend:Decrease 937.5% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.29 (USD).Trend:Decrease 56.72% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.9 (USD).Trend:Increase 210.34% than previous quarter

Overall: increasing (34.33%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 reveals significant fluctuations in Liabilities on Revenue and Current Assets on Revenue, both increasing overall. The Ratio of Retained Earnings to Revenue also increased, while the SG&A Expense Ratio showed a small decrease. Retained Earnings on Assets increased, and Earnings Per Share also increased, both exhibiting significant variability.