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 45.9 (%).Trend:Decrease 36.72% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 164.63 (%).Trend:Increase 258.67% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 71.23 (%).Trend:Decrease 56.73% than previous quarter

Overall: increasing (55.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 79.76 (%).Trend:Decrease 33.97% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 235.56 (%).Trend:Increase 195.34% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 110.09 (%).Trend:Decrease 53.26% than previous quarter

Overall: increasing (38.03%). 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 -34.39 (%).Trend:Decrease 37.11% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -104.37 (%).Trend:Increase 203.49% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -46.43 (%).Trend:Decrease 55.51% than previous quarter

Overall: decreasing (35.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.73 (%).Trend:Decrease 1.76% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.27 (%).Trend:Increase 16.29% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.69 (%).Trend:Decrease 10.21% than previous quarter

Overall: increasing (4.42%). Fluctuation: **Little** (low 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 -23.44 (%).Trend:Decrease 3.1% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -17.46 (%).Trend:Decrease 25.51% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -17.38 (%).Trend:Decrease 0.46% than previous quarter

Overall: increasing (-25.85%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.28 (USD).Trend:Increase 133.33% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 92.86% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.08 (USD).Trend:Increase 300.0% than previous quarter

Overall: decreasing (-71.43%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 reveals significant volatility. Liabilities and current assets on revenue demonstrate fluctuating trends, with substantial increases in Q1 2022 followed by declines. Cost efficiency shows a volatile retained earnings-to-revenue ratio while SG&A expenses show a slight increasing trend. Investment efficiency demonstrates fluctuating retained earnings on assets, despite the overall positive trend. Earnings per share experience a substantial decrease in Q1 2022, followed by a sharp increase in Q2.