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).



Key findings from Q3 2021 to Q2 2022 reveal significant volatility. Liabilities and current assets show overall growth, but with substantial fluctuations.  Retained earnings relative to revenue declined sharply, while the SG&A expense ratio increased steadily. Retained earnings on assets increased marginally despite significant variability; earnings per share plummeted.