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 57.35 (%).Trend:Decrease 35.06% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 118.74 (%).Trend:Increase 107.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 60.0 (%).Trend:Decrease 49.47% than previous quarter

Overall: increasing (4.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 127.27 (%).Trend:Decrease 40.54% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 286.95 (%).Trend:Increase 125.47% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 127.68 (%).Trend:Decrease 55.5% than previous quarter

Overall: increasing (0.32%). 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 -240.5 (%).Trend:Decrease 31.34% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -514.2 (%).Trend:Increase 113.8% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -257.59 (%).Trend:Decrease 49.9% than previous quarter

Overall: decreasing (7.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.61 (%).Trend:Decrease 2.97% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.67 (%).Trend:Decrease 23.77% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.69 (%).Trend:Decrease 3.42% than previous quarter

Overall: decreasing (-26.38%). 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 -52.5 (%).Trend:Increase 12.52% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -56.59 (%).Trend:Increase 7.79% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -61.82 (%).Trend:Increase 9.24% than previous quarter

Overall: decreasing (17.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -2.37 (USD).Trend:Increase 46.3% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 105.49% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.46 (USD).Trend:Decrease 453.85% than previous quarter

Overall: increasing (-80.59%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 illustrate high volatility in several key metrics. Liabilities and current assets on revenue show fluctuations, with periods of increase and decrease. Cost efficiency, as measured by the SG&A expense ratio, demonstrates a consistent downward trend.  Retained earnings on assets show a consistent decline. Earnings per share display notable volatility. The data suggests considerable instability in the company's financial performance.