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 151.57 (%).Trend:Decrease 0.78% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 327.58 (%).Trend:Increase 116.12% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 225.68 (%).Trend:Decrease 31.11% than previous quarter

Overall: increasing (48.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 2928.74 (%).Trend:Decrease 39.84% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 4254.92 (%).Trend:Increase 45.28% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 1749.05 (%).Trend:Decrease 58.89% than previous quarter

Overall: decreasing (-40.28%). 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 -1653.99 (%).Trend:Decrease 32.62% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -4320.07 (%).Trend:Increase 161.19% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -2249.95 (%).Trend:Decrease 47.92% than previous quarter

Overall: decreasing (36.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 331.22 (%).Trend:Decrease 0.39% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 355.99 (%).Trend:Increase 7.48% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 340.13 (%).Trend:Decrease 4.46% than previous quarter

Overall: increasing (2.69%). 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 -53.71 (%).Trend:Increase 11.15% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -70.67 (%).Trend:Increase 31.58% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -86.53 (%).Trend:Increase 22.44% than previous quarter

Overall: decreasing (61.11%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.18 (USD).Trend:Increase 63.64% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.11 (USD).Trend:Decrease 38.89% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.22 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (22.22%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 data reveals significant fluctuations. Liabilities on revenue increased (48.89%), while current assets decreased (-40.28%). The ratio of retained earnings to revenue showed a substantial decrease (36.03%).  SG&A expense ratio saw a small increase (2.69%). Retained earnings on assets decreased significantly (61.11%). Earnings per share also decreased (22.22%).