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 216.45 (%).Trend:Increase 43.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 408.98 (%).Trend:Increase 88.95% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 93.18 (%).Trend:Decrease 77.22% than previous quarter

Overall: decreasing (-56.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 348.92 (%).Trend:Decrease 18.67% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 825.07 (%).Trend:Increase 136.46% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 257.9 (%).Trend:Decrease 68.74% than previous quarter

Overall: decreasing (-26.09%). 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 -538.99 (%).Trend:Decrease 43.08% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -1039.1 (%).Trend:Increase 92.79% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -284.98 (%).Trend:Decrease 72.57% than previous quarter

Overall: increasing (-47.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.03 (%).Trend:Decrease 10.21% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.22 (%).Trend:Decrease 2.79% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.45 (%).Trend:Decrease 34.62% than previous quarter

Overall: decreasing (-36.45%). 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 -143.21 (%).Trend:Decrease 28.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -117.4 (%).Trend:Decrease 18.02% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -103.2 (%).Trend:Decrease 12.1% than previous quarter

Overall: increasing (-27.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.2 (USD).Trend:Decrease 600.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.26 (USD).Trend:Decrease 230.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.29 (USD).Trend:Increase 396.15% than previous quarter

Overall: increasing (-745.0%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 exhibits high volatility. Liabilities on revenue decreased significantly, while current assets on revenue also decreased overall. Retained earnings to revenue ratios decreased initially but show a general negative increase.  SG&A expense ratio showed a steady decline, indicating potential cost-cutting measures. Investment efficiency, as measured by retained earnings on assets, decreased, and earnings per share displays a highly variable trend, with substantial increases and decreases across the period.