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 20.41 (%).Trend:Decrease 26.48% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 92.27 (%).Trend:Increase 352.08% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 42.7 (%).Trend:Decrease 53.72% than previous quarter

Overall: increasing (109.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 316.77 (%).Trend:Decrease 35.45% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 838.06 (%).Trend:Increase 164.56% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 319.5 (%).Trend:Decrease 61.88% than previous quarter

Overall: increasing (0.86%). 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 -81.48 (%).Trend:Decrease 13.19% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -436.19 (%).Trend:Increase 435.33% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -224.01 (%).Trend:Decrease 48.64% than previous quarter

Overall: decreasing (174.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.45 (%).Trend:Increase 16.47% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 68.63 (%).Trend:Increase 73.97% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 53.85 (%).Trend:Decrease 21.54% than previous quarter

Overall: increasing (36.5%). 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 -20.71 (%).Trend:Increase 25.59% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -36.88 (%).Trend:Increase 78.08% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -47.17 (%).Trend:Increase 27.9% than previous quarter

Overall: decreasing (127.76%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.61 (USD).Trend:Increase 117.57% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.58 (USD).Trend:Decrease 1.86% than previous quarter
Year 2022 Quarter 2: Earning Per Share -3.11 (USD).Trend:Increase 96.84% than previous quarter

Overall: decreasing (93.17%). Fluctuation: **Significant** (high variation).



Q3 2021 to Q2 2022 financial data demonstrates significant volatility in key financial metrics.  Working capital efficiency shows a significant, though erratic, increasing trend. Cost efficiency indicates a notable decrease, especially in the ratio of retained earnings to revenue. SG&A expense ratio displays an increase with high fluctuation. Investment efficiency and earnings per share both present consistent declines.  The volatile nature of these trends necessitates further scrutiny for comprehensive analysis.