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 163.71 (%).Trend:Decrease 33.73% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 334.96 (%).Trend:Increase 104.61% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 134.55 (%).Trend:Decrease 59.83% than previous quarter

Overall: decreasing (-17.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 736.21 (%).Trend:Decrease 39.96% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1550.74 (%).Trend:Increase 110.64% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 638.16 (%).Trend:Decrease 58.85% than previous quarter

Overall: decreasing (-13.32%). 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 -4196.73 (%).Trend:Decrease 31.25% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -13276.67 (%).Trend:Increase 216.36% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -7259.67 (%).Trend:Decrease 45.32% than previous quarter

Overall: decreasing (72.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 192.69 (%).Trend:Decrease 7.3% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 144.9 (%).Trend:Decrease 24.8% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 143.64 (%).Trend:Decrease 0.87% than previous quarter

Overall: decreasing (-25.46%). 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 -420.24 (%).Trend:Increase 8.75% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -493.02 (%).Trend:Increase 17.32% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -487.91 (%).Trend:Decrease 1.04% than previous quarter

Overall: decreasing (16.1%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -2.46 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.34 (USD).Trend:Decrease 86.18% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.45 (USD).Trend:Increase 32.35% than previous quarter

Overall: increasing (-81.71%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022, Liabilities on Revenue decreased (-17.81%), and Current Assets on Revenue decreased (-13.32%), both with significant fluctuation. The Ratio of Retained Earnings to Revenue showed a substantial decrease (-72.98%) with high variability.  The SG&A Expense Ratio showed a decrease (-25.46%) with moderate variation. Retained Earning on Assets decreased (-16.1%) significantly. Earnings Per Share increased (-81.71%) significantly.