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).



Financial statements from Q3 2021 to Q2 2022 show considerable variability. Working capital metrics (liabilities and current assets on revenue) demonstrate substantial increases and decreases. Cost efficiency shows a notable decrease in the ratio of retained earnings to revenue, with significant volatility.  The SG&A expense ratio showed slight increases and decreases with a neutral overall trend. Investment efficiency reveals a decrease in retained earnings on assets, with significant quarter-to-quarter changes. Earnings per share also showed fluctuating patterns, including significant increases and decreases.