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 897.61 (%).Trend:Increase 6.07% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 650.46 (%).Trend:Decrease 27.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 773.96 (%).Trend:Increase 18.99% than previous quarter

Overall: decreasing (-13.78%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 7212.0 (%).Trend:Decrease 5.36% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 4369.76 (%).Trend:Decrease 39.41% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 3770.22 (%).Trend:Decrease 13.72% than previous quarter

Overall: decreasing (-47.72%). 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 -42917.77 (%).Trend:Increase 3.51% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -26221.11 (%).Trend:Decrease 38.9% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -27064.71 (%).Trend:Increase 3.22% than previous quarter

Overall: increasing (-36.94%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1223.81 (%).Trend:Increase 42.52% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 228.58 (%).Trend:Decrease 81.32% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 479.51 (%).Trend:Increase 109.78% than previous quarter

Overall: decreasing (-60.82%). Fluctuation: **Significant** (high 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 -578.49 (%).Trend:Increase 14.78% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -586.06 (%).Trend:Increase 1.31% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -699.74 (%).Trend:Increase 19.4% than previous quarter

Overall: decreasing (20.96%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.31 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.09 (USD).Trend:Decrease 70.97% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.21 (USD).Trend:Increase 133.33% than previous quarter

Overall: increasing (-32.26%). Fluctuation: **Significant** (high variation).



The review of Q3 2021 to Q2 2022 data reveals a slight decrease in liabilities on revenue (-13.78%), yet significant decreases in current assets on revenue (-47.72%) and retained earnings on assets (-20.96%).  The ratio of retained earnings to revenue shows an overall increase (-36.94%), while SG&A expenses also decreased significantly (-60.82%). Earnings per share showed a significant increase of -32.26%.