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 26.83 (%).Trend:Decrease 48.01% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 63.53 (%).Trend:Increase 136.79% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 35.4 (%).Trend:Decrease 44.28% than previous quarter

Overall: increasing (31.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 97.31 (%).Trend:Decrease 46.12% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 267.66 (%).Trend:Increase 175.06% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 129.58 (%).Trend:Decrease 51.59% than previous quarter

Overall: increasing (33.16%). 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 -132.47 (%).Trend:Decrease 52.39% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -396.02 (%).Trend:Increase 198.95% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -194.95 (%).Trend:Decrease 50.77% than previous quarter

Overall: decreasing (47.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 75.05 (%).Trend:Decrease 7.64% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 75.25 (%).Trend:Increase 0.27% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 74.48 (%).Trend:Decrease 1.02% than previous quarter

Overall: decreasing (-0.76%). Fluctuation: **Little** (low 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 -43.46 (%).Trend:Decrease 16.18% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -50.49 (%).Trend:Increase 16.18% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -52.81 (%).Trend:Increase 4.59% than previous quarter

Overall: decreasing (21.51%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.42 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.33 (USD).Trend:Decrease 123.24% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.66 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-146.48%). Fluctuation: **Significant** (high variation).



The financial data exhibits substantial volatility across key metrics.  Working capital efficiency shows significant increases in both liabilities and current assets on revenue, with high variation.  Cost efficiency is mixed: retained earnings to revenue declined significantly, while SG&A expense ratio showed only minor changes. Investment efficiency shows a considerable decrease in retained earnings on assets and a dramatic drop in earnings per share, indicating substantial financial instability.