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 2230.97 (%).Trend:Decrease 31.79% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 9005.41 (%).Trend:Increase 303.65% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 5140.0 (%).Trend:Decrease 42.92% than previous quarter

Overall: increasing (130.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 60959.73 (%).Trend:Decrease 40.27% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 183521.62 (%).Trend:Increase 201.05% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 77220.61 (%).Trend:Decrease 57.92% than previous quarter

Overall: increasing (26.67%). 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 -110779.65 (%).Trend:Decrease 36.29% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -365958.11 (%).Trend:Increase 230.35% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -170459.39 (%).Trend:Decrease 53.42% than previous quarter

Overall: decreasing (53.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3541.15 (%).Trend:Decrease 2.27% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5324.32 (%).Trend:Increase 50.36% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4258.18 (%).Trend:Decrease 20.02% than previous quarter

Overall: increasing (20.25%). 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 -177.17 (%).Trend:Increase 4.61% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -194.54 (%).Trend:Increase 9.8% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -214.27 (%).Trend:Increase 10.14% than previous quarter

Overall: decreasing (20.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.49 (USD).Trend:Increase 58.06% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.25 (USD).Trend:Decrease 48.98% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.5 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (2.04%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022, liabilities on revenue increased significantly (130.39%), and current assets on revenue increased (26.67%), both with high variability. The ratio of retained earnings to revenue decreased significantly (-53.87%), while SG&A expense ratio increased (20.25%) with moderate variation. Retained earnings on assets decreased (-20.94%) significantly, and earnings per share decreased (-2.04%) significantly.