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 36.87 (%).Trend:Decrease 17.87% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 94.43 (%).Trend:Increase 156.12% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.13 (%).Trend:Decrease 53.27% than previous quarter

Overall: increasing (19.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 165.53 (%).Trend:Decrease 30.66% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 460.96 (%).Trend:Increase 178.48% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 239.05 (%).Trend:Decrease 48.14% than previous quarter

Overall: increasing (44.41%). 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 -62.14 (%).Trend:Decrease 26.16% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -154.98 (%).Trend:Increase 149.4% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -73.8 (%).Trend:Decrease 52.38% than previous quarter

Overall: decreasing (18.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.8 (%).Trend:Increase 6.92% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.47 (%).Trend:Decrease 3.43% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.17 (%).Trend:Decrease 0.8% than previous quarter

Overall: decreasing (-4.2%). 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 -14.52 (%).Trend:Increase 3.05% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -13.28 (%).Trend:Decrease 8.54% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -12.65 (%).Trend:Decrease 4.74% than previous quarter

Overall: increasing (-12.88%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.03 (USD).Trend:Decrease 117.65% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 2300.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.8 (USD).Trend:Increase 21.21% than previous quarter

Overall: increasing (-2766.67%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 data shows significant increases in liabilities on revenue (19.69%) and current assets on revenue (44.41%), both with high fluctuation.  The ratio of retained earnings to revenue decreased significantly (18.76%).  SG&A expense ratio decreased slightly (-4.2%) with low variation.  Retained earnings on assets increased (-12.88%) and earnings per share showed significant increase (-2766.67%), both with high variation. Data covers three quarters.