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 124.49 (%).Trend:Decrease 26.74% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 419.86 (%).Trend:Increase 237.26% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 218.37 (%).Trend:Decrease 47.99% than previous quarter

Overall: increasing (75.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 270.7 (%).Trend:Decrease 52.15% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1543.95 (%).Trend:Increase 470.35% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 670.11 (%).Trend:Decrease 56.6% than previous quarter

Overall: increasing (147.55%). 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 -1651.58 (%).Trend:Decrease 17.35% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -6174.92 (%).Trend:Increase 273.88% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -3263.08 (%).Trend:Decrease 47.16% than previous quarter

Overall: decreasing (97.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 232.6 (%).Trend:Increase 5.35% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 161.29 (%).Trend:Decrease 30.66% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 159.22 (%).Trend:Decrease 1.28% than previous quarter

Overall: decreasing (-31.55%). 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 -462.26 (%).Trend:Increase 33.4% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -339.24 (%).Trend:Decrease 26.61% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -404.45 (%).Trend:Increase 19.22% than previous quarter

Overall: increasing (-12.51%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -7.78 (USD).Trend:Increase 50.78% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.93 (USD).Trend:Decrease 88.05% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.98 (USD).Trend:Increase 112.9% than previous quarter

Overall: increasing (-74.55%). Fluctuation: **Significant** (high variation).



The financial data from Q3 2021 to Q2 2022 shows significant volatility. Liabilities and current assets on revenue increased overall, but with considerable quarter-to-quarter fluctuations.  Cost efficiency shows a decrease in the ratio of retained earnings to revenue, while the SG&A expense ratio showed a moderate decline. Investment efficiency, reflected in retained earnings on assets, showed a slight increase overall.  Earnings per share also fluctuated significantly.  Further investigation is needed to fully understand these trends.