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 26.46 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 67.05 (%).Trend:Increase 153.4% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 35.69 (%).Trend:Decrease 46.77% than previous quarter

Overall: increasing (34.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 123.25 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 350.31 (%).Trend:Increase 184.23% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 192.25 (%).Trend:Decrease 45.12% than previous quarter

Overall: increasing (55.98%). 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 -526.54 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -1409.58 (%).Trend:Increase 167.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -797.98 (%).Trend:Decrease 43.39% than previous quarter

Overall: decreasing (51.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.67 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.02 (%).Trend:Increase 8.62% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.7 (%).Trend:Increase 15.75% than previous quarter

Overall: increasing (25.72%). 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 -340.22 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -310.47 (%).Trend:Decrease 8.74% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -317.58 (%).Trend:Increase 2.29% than previous quarter

Overall: increasing (-6.65%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.62 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.07 (USD).Trend:Decrease 88.71% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 85.71% than previous quarter

Overall: decreasing (-98.39%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021-Q2 2022 data shows significant fluctuations in liabilities/revenue (overall increase, high variation), current assets/revenue (overall increase, high variation), and retained earnings/revenue (overall decrease, high variation).  SG&A expense ratio shows a moderate increase. Retained earnings on assets show an overall slight increase with significant fluctuation, while earnings per share show a significant overall decrease.