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 40.91 (%).Trend:Decrease 48.93% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 261.67 (%).Trend:Increase 539.62% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 124.02 (%).Trend:Decrease 52.6% than previous quarter

Overall: increasing (203.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 507.65 (%).Trend:Decrease 39.03% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1930.96 (%).Trend:Increase 280.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 777.0 (%).Trend:Decrease 59.76% than previous quarter

Overall: increasing (53.06%). 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 -350.08 (%).Trend:Decrease 28.8% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -1808.0 (%).Trend:Increase 416.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -904.92 (%).Trend:Decrease 49.95% than previous quarter

Overall: decreasing (158.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.44 (%).Trend:Increase 2.12% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 101.7 (%).Trend:Increase 93.94% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 93.7 (%).Trend:Decrease 7.87% than previous quarter

Overall: increasing (78.68%). 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 -55.79 (%).Trend:Increase 2.22% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -72.33 (%).Trend:Increase 29.65% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -84.6 (%).Trend:Increase 16.96% than previous quarter

Overall: decreasing (51.64%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2021 to Q2 2022 show significant fluctuations. Liabilities on revenue increased despite initial declines. Current assets on revenue also show an increase, yet with considerable variance. Cost efficiency, measured by the ratio of retained earnings to revenue, indicates a decrease (158.49%) with substantial volatility. The SG&A expense ratio increased (78.68%) but experienced significant variability. Investment efficiency shows a continued decrease in retained earnings on assets (51.64%). Overall, the data highlight considerable instability in financial performance.