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 58.29 (%).Trend:Decrease 46.66% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 137.59 (%).Trend:Increase 136.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 69.74 (%).Trend:Decrease 49.31% than previous quarter

Overall: increasing (19.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 242.95 (%).Trend:Decrease 50.83% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 494.12 (%).Trend:Increase 103.38% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 209.19 (%).Trend:Decrease 57.66% than previous quarter

Overall: decreasing (-13.9%). 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 -469.63 (%).Trend:Decrease 52.34% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -952.65 (%).Trend:Increase 102.85% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -447.47 (%).Trend:Decrease 53.03% than previous quarter

Overall: increasing (-4.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.92 (%).Trend:Decrease 28.02% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.45 (%).Trend:Decrease 16.21% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.11 (%).Trend:Decrease 9.99% than previous quarter

Overall: decreasing (-24.57%). 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 -83.8 (%).Trend:Decrease 0.02% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -85.28 (%).Trend:Increase 1.77% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -86.56 (%).Trend:Increase 1.5% than previous quarter

Overall: decreasing (3.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.43 (USD).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.11 (USD).Trend:Decrease 74.42% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.17 (USD).Trend:Increase 54.55% than previous quarter

Overall: increasing (-60.47%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows significant variation. Working capital efficiency indicates volatility in liabilities on revenue, but a decline in current assets on revenue. Cost efficiency shows a general decline in SG&A expense ratio, while the ratio of retained earnings to revenue shows a volatile increase. Investment efficiency reveals a steady decrease in retained earnings on assets, and earnings per share display significant variation.  Overall, the data suggests substantial fluctuations in most financial indicators, potentially requiring further investigation.