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 42.17 (%).Trend:Decrease 29.72% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 123.8 (%).Trend:Increase 193.57% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.29 (%).Trend:Decrease 54.53% than previous quarter

Overall: increasing (33.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 114.35 (%).Trend:Decrease 32.52% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 294.04 (%).Trend:Increase 157.14% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 148.18 (%).Trend:Decrease 49.61% than previous quarter

Overall: increasing (29.58%). 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 -169.17 (%).Trend:Decrease 34.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -446.92 (%).Trend:Increase 164.18% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -208.98 (%).Trend:Decrease 53.24% than previous quarter

Overall: decreasing (23.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.07 (%).Trend:Decrease 3.43% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.55 (%).Trend:Decrease 10.98% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.82 (%).Trend:Decrease 6.06% than previous quarter

Overall: decreasing (-16.37%). 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 -83.09 (%).Trend:Increase 2.3% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -87.68 (%).Trend:Increase 5.52% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -84.74 (%).Trend:Decrease 3.35% than previous quarter

Overall: decreasing (1.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -11.19 (USD).Trend:Increase 22.3% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.62 (USD).Trend:Decrease 85.52% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 100.62% than previous quarter

Overall: increasing (-100.09%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows significant fluctuations. Working capital efficiency exhibits increases in both liabilities and current assets on revenue, but with high volatility.  Cost efficiency reveals a decreasing SG&A expense ratio, while the retained earnings ratio demonstrates considerable volatility with a decreasing overall trend. Investment efficiency and earnings per share also display significant volatility, with increasing trends overall.