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 81.77 (%).Trend:Decrease 39.22% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 377.82 (%).Trend:Increase 362.05% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 161.13 (%).Trend:Decrease 57.35% than previous quarter

Overall: increasing (97.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 75.49 (%).Trend:Decrease 38.22% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 332.1 (%).Trend:Increase 339.93% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 133.93 (%).Trend:Decrease 59.67% than previous quarter

Overall: increasing (77.41%). 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 -159.09 (%).Trend:Decrease 33.2% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -777.28 (%).Trend:Increase 388.58% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -418.53 (%).Trend:Decrease 46.15% than previous quarter

Overall: decreasing (163.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.7 (%).Trend:Increase 3.32% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82.45 (%).Trend:Increase 59.48% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 81.67 (%).Trend:Decrease 0.95% than previous quarter

Overall: increasing (57.97%). 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 -108.8 (%).Trend:Decrease 4.4% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -111.46 (%).Trend:Increase 2.44% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -139.99 (%).Trend:Increase 25.6% than previous quarter

Overall: decreasing (28.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.05 (USD).Trend:Increase 702.63% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.17 (USD).Trend:Decrease 138.36% than previous quarter
Year 2022 Quarter 2: Earning Per Share -4.21 (USD).Trend:Increase 259.83% than previous quarter

Overall: decreasing (-238.03%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations in liabilities and current assets on revenue, with substantial increases and decreases between quarters.  Cost efficiency, as measured by the ratio of retained earnings to revenue and SG&A expense ratio, also displays significant volatility, with large variations in both directions.  Investment efficiency, as measured by retained earnings on assets, demonstrates a decreasing trend with substantial quarter-to-quarter changes.  Earning per share exhibits significant fluctuations, with large increases and decreases.  Overall, the financial performance between Q3 2021 and Q2 2022 shows significant instability.