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 200.8 (%).Trend:Decrease 38.69% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 144.56 (%).Trend:Decrease 28.01% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 66.42 (%).Trend:Decrease 54.05% than previous quarter

Overall: decreasing (-66.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 161.01 (%).Trend:Decrease 34.36% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 151.55 (%).Trend:Decrease 5.88% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 82.09 (%).Trend:Decrease 45.83% than previous quarter

Overall: decreasing (-49.02%). 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 -74.07 (%).Trend:Decrease 47.44% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 26.46 (%).Trend:Decrease 135.72% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -7.12 (%).Trend:Decrease 126.91% than previous quarter

Overall: increasing (-90.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.67 (%).Trend:Decrease 18.89% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.01 (%).Trend:Decrease 63.24% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.96 (%).Trend:Decrease 8.74% than previous quarter

Overall: decreasing (-66.45%). Fluctuation: **Significant** (high 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 -4.25 (%).Trend:Decrease 0.7% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 1.44 (%).Trend:Decrease 133.88% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -0.88 (%).Trend:Decrease 161.11% than previous quarter

Overall: increasing (-79.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.27 (USD).Trend:Increase 17.39% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.14 (USD).Trend:Decrease 522.22% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.33 (USD).Trend:Decrease 71.05% than previous quarter

Overall: increasing (-222.22%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 reveal significant fluctuations in financial performance metrics. Working capital efficiency shows decreasing liabilities and current assets on revenue with substantial variation. Cost efficiency shows negative and very volatile changes in the ratio of retained earnings to revenue. Selling, general, and administrative expenses decrease significantly. Investment efficiency and earning per share demonstrate negative overall trends with high fluctuations.