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 21.63 (%).Trend:Decrease 35.49% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 88.74 (%).Trend:Increase 310.26% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.31 (%).Trend:Decrease 62.46% than previous quarter

Overall: increasing (54.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 103.38 (%).Trend:Decrease 26.07% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 438.27 (%).Trend:Increase 323.94% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 163.55 (%).Trend:Decrease 62.68% than previous quarter

Overall: increasing (58.2%). 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 117.48 (%).Trend:Decrease 27.52% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 504.47 (%).Trend:Increase 329.41% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 185.76 (%).Trend:Decrease 63.18% than previous quarter

Overall: increasing (58.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.35 (%).Trend:Increase 8.66% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.08 (%).Trend:Increase 81.03% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.92 (%).Trend:Decrease 23.05% than previous quarter

Overall: increasing (39.3%). 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 44.9 (%).Trend:Increase 1.33% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 43.67 (%).Trend:Decrease 2.74% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 44.14 (%).Trend:Increase 1.08% than previous quarter

Overall: decreasing (-1.69%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.67 (USD).Trend:Increase 9.84% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.52 (USD).Trend:Decrease 22.39% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.64 (USD).Trend:Increase 23.08% than previous quarter

Overall: increasing (-4.48%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show considerable volatility across various financial indicators. Working capital efficiency, as reflected in liabilities and current assets, demonstrates considerable quarter-to-quarter fluctuations.  Cost efficiency, measured by retained earnings to revenue and SG&A expense, also exhibits significant variability.  Investment efficiency remains relatively stable, but earnings per share show considerable volatility despite a slight overall increase.