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 28.74 (%).Trend:Decrease 87.99% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 82.14 (%).Trend:Increase 185.8% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 49.52 (%).Trend:Decrease 39.71% than previous quarter

Overall: increasing (72.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 227.3 (%).Trend:Decrease 32.32% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 725.76 (%).Trend:Increase 219.3% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 335.62 (%).Trend:Decrease 53.76% than previous quarter

Overall: increasing (47.66%). 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 -155.52 (%).Trend:Decrease 35.02% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -531.66 (%).Trend:Increase 241.86% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -288.8 (%).Trend:Decrease 45.68% than previous quarter

Overall: decreasing (85.7%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 59.65 (%).Trend:Decrease 0.12% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 64.94 (%).Trend:Increase 8.87% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 66.86 (%).Trend:Increase 2.96% than previous quarter

Overall: increasing (12.09%). 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 -32.26 (%).Trend:Decrease 3.67% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -34.2 (%).Trend:Increase 6.01% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -39.31 (%).Trend:Increase 14.94% than previous quarter

Overall: decreasing (21.85%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.6 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 118.33% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.85 (USD).Trend:Decrease 872.73% than previous quarter

Overall: decreasing (41.67%). Fluctuation: **Significant** (high variation).



Q3 2021 - Q2 2022 data reveals increases in liabilities and current assets on revenue, yet both show significant variability.  Cost efficiency is mixed, with a substantial decrease in the ratio of retained earnings to revenue and a slight increase in the SG&A expense ratio. Retained earnings on assets also decreased substantially.  Earnings per share experienced a sharp decline.