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 27.94 (%).Trend:Decrease 43.74% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 82.86 (%).Trend:Increase 196.56% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 142.34 (%).Trend:Increase 71.78% than previous quarter

Overall: increasing (409.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 49.34 (%).Trend:Decrease 42.41% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 168.39 (%).Trend:Increase 241.28% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 83.82 (%).Trend:Decrease 50.22% than previous quarter

Overall: increasing (69.88%). 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 -51.09 (%).Trend:Decrease 8.24% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -184.93 (%).Trend:Increase 261.97% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -90.62 (%).Trend:Decrease 51.0% than previous quarter

Overall: decreasing (77.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.06 (%).Trend:Increase 0.03% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.61 (%).Trend:Increase 4.99% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.65 (%).Trend:Decrease 6.01% than previous quarter

Overall: decreasing (-1.32%). 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 -48.51 (%).Trend:Increase 62.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -56.45 (%).Trend:Increase 16.37% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -58.83 (%).Trend:Increase 4.22% than previous quarter

Overall: decreasing (21.27%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -4.62 (USD).Trend:Increase 175.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.86 (USD).Trend:Decrease 81.39% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.34 (USD).Trend:Increase 55.81% than previous quarter

Overall: increasing (-71.0%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 displays significant volatility. Working capital efficiency shows considerable increases in liabilities, but significant decreases in current assets. Cost efficiency reveals a significant decrease in retained earnings-to-revenue ratios, with considerable fluctuation. Selling, general, and administrative (SG&A) expense ratios show a slight overall decline. Investment efficiency indicates a steady downward trend in retained earnings on assets. Earning per share shows an overall increasing trend, albeit with significant fluctuation.