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 38.35 (%).Trend:Decrease 48.7% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 100.67 (%).Trend:Increase 162.5% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.78 (%).Trend:Decrease 65.45% than previous quarter

Overall: decreasing (-9.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 94.17 (%).Trend:Decrease 36.65% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 259.19 (%).Trend:Increase 175.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 106.65 (%).Trend:Decrease 58.85% than previous quarter

Overall: increasing (13.25%). 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 -46.55 (%).Trend:Decrease 37.78% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -166.59 (%).Trend:Increase 257.87% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -83.9 (%).Trend:Decrease 49.64% than previous quarter

Overall: decreasing (80.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 86.92 (%).Trend:Increase 12.42% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 67.07 (%).Trend:Decrease 22.84% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 69.06 (%).Trend:Increase 2.97% than previous quarter

Overall: decreasing (-20.55%). 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 -18.46 (%).Trend:Decrease 7.42% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -21.88 (%).Trend:Increase 18.53% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -23.86 (%).Trend:Increase 9.05% than previous quarter

Overall: decreasing (29.25%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.25 (USD).Trend:Decrease 56.9% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.26 (USD).Trend:Increase 4.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.43 (USD).Trend:Increase 65.38% than previous quarter

Overall: decreasing (72.0%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 data reveals significant fluctuations across various metrics. Liabilities on Revenue decreased overall (-9.31%), while current assets on revenue saw a small increase (13.25%).  Ratio of Retained Earnings to Revenue decreased considerably (80.24%). SG&A Expense Ratio showed a moderate decrease (-20.55%). Retained Earning on Assets decreased significantly (29.25%). Earning Per Share also decreased significantly (72.0%).  All metrics except SG&A displayed substantial volatility across the three quarters.