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 24.98 (%).Trend:Decrease 26.36% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 73.03 (%).Trend:Increase 192.35% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.53 (%).Trend:Decrease 48.61% than previous quarter

Overall: increasing (50.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 61.53 (%).Trend:Decrease 35.33% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 191.93 (%).Trend:Increase 211.93% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 102.59 (%).Trend:Decrease 46.55% than previous quarter

Overall: increasing (66.73%). 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 -88.48 (%).Trend:Decrease 40.99% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -172.9 (%).Trend:Increase 95.41% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -74.07 (%).Trend:Decrease 57.16% than previous quarter

Overall: increasing (-16.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.7 (%).Trend:Decrease 22.52% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.8 (%).Trend:Decrease 50.43% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.38 (%).Trend:Decrease 7.24% than previous quarter

Overall: decreasing (-54.02%). 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 -62.4 (%).Trend:Decrease 8.46% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -42.68 (%).Trend:Decrease 31.6% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -35.65 (%).Trend:Decrease 16.47% than previous quarter

Overall: increasing (-42.87%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.92 (USD).Trend:Increase 95.74% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.47 (USD).Trend:Decrease 48.91% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.92 (USD).Trend:Increase 95.74% than previous quarter

Overall: stable (0.0%). Fluctuation: **Significant** (high variation).



Financial analysis of Q3 2021 to Q2 2022 shows substantial volatility in financial metrics. Liabilities and current assets on revenue demonstrate significant increases and decreases, while cost efficiency indicators like the ratio of retained earnings to revenue and SG&A expense ratio show varied trends with considerable fluctuation. Investment efficiency (retained earnings on assets) shows an overall positive trend but with substantial volatility.  Earnings per share exhibit significant fluctuations between quarters but maintain a stable overall trend.