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 44.88 (%).Trend:Decrease 51.41% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 197.03 (%).Trend:Increase 339.02% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 87.29 (%).Trend:Decrease 55.7% than previous quarter

Overall: increasing (94.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 165.93 (%).Trend:Decrease 26.15% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 203.05 (%).Trend:Increase 22.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 104.71 (%).Trend:Decrease 48.43% than previous quarter

Overall: decreasing (-36.9%). 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 163.73 (%).Trend:Decrease 41.4% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 241.91 (%).Trend:Increase 47.75% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 119.48 (%).Trend:Decrease 50.61% than previous quarter

Overall: decreasing (-27.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.81 (%).Trend:Decrease 22.08% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.68 (%).Trend:Decrease 32.24% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.77 (%).Trend:Decrease 22.0% than previous quarter

Overall: decreasing (-47.15%). 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 33.72 (%).Trend:Decrease 1.75% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 24.38 (%).Trend:Decrease 27.7% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 26.09 (%).Trend:Increase 7.01% than previous quarter

Overall: decreasing (-22.63%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.89 (USD).Trend:Decrease 38.44% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.67 (USD).Trend:Decrease 64.55% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.21 (USD).Trend:Decrease 280.6% than previous quarter

Overall: increasing (-164.02%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 reveals significant fluctuations across key metrics. Liabilities on Revenue increased overall (94.5%), while Current Assets on Revenue decreased (-36.9%).  Cost efficiency metrics show a significant decrease in the Ratio of Retained Earnings to Revenue (-27.03%) and SG&A Expense Ratio (-47.15%). Investment efficiency saw a decrease in Retained Earning on Assets (-22.63%), and a seemingly paradoxical increase in Earnings Per Share (-164.02%), both with significant fluctuation.