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 31.84 (%).Trend:Decrease 20.56% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 82.1 (%).Trend:Increase 157.85% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.27 (%).Trend:Decrease 46.08% than previous quarter

Overall: increasing (39.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 170.03 (%).Trend:Decrease 30.69% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 396.36 (%).Trend:Increase 133.11% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 180.69 (%).Trend:Decrease 54.41% than previous quarter

Overall: increasing (6.27%). 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 -64.7 (%).Trend:Decrease 20.9% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -207.39 (%).Trend:Increase 220.54% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -107.63 (%).Trend:Decrease 48.1% than previous quarter

Overall: decreasing (66.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -24.15 (%).Trend:Increase 18.15% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -32.24 (%).Trend:Increase 33.5% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -37.09 (%).Trend:Increase 15.04% than previous quarter

Overall: decreasing (53.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.18 (USD).Trend:Decrease 700.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.28 (USD).Trend:Increase 55.56% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.54 (USD).Trend:Increase 92.86% than previous quarter

Overall: decreasing (200.0%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021 to Q2 2022 financial data reveals significant fluctuations across key metrics. Liabilities on revenue increased overall (39.04%), while current assets on revenue showed a smaller increase (6.27%).  The ratio of retained earnings to revenue decreased significantly (66.35%), and retained earnings on assets also decreased (53.58%).  Earnings per share also decreased (200%).  All metrics exhibited high variability.