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 31.75 (%).Trend:Decrease 33.67% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 50.28 (%).Trend:Increase 58.36% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 54.4 (%).Trend:Increase 8.19% than previous quarter

Overall: increasing (71.34%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 98.72 (%).Trend:Decrease 40.53% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 184.02 (%).Trend:Increase 86.41% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 108.77 (%).Trend:Decrease 40.89% than previous quarter

Overall: increasing (10.18%). 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 -26.97 (%).Trend:Decrease 38.84% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -77.5 (%).Trend:Increase 187.36% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -44.93 (%).Trend:Decrease 42.03% than previous quarter

Overall: decreasing (66.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -16.89 (%).Trend:Increase 3.62% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -24.8 (%).Trend:Increase 46.83% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -24.96 (%).Trend:Increase 0.65% than previous quarter

Overall: decreasing (47.78%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.85 (USD).Trend:Increase 30.77% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.86 (USD).Trend:Increase 1.18% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.59 (USD).Trend:Increase 84.88% than previous quarter

Overall: decreasing (87.06%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show mixed results. Liabilities on revenue exhibit a neutral trend, although with fluctuations.  Current assets on revenue demonstrate increases and decreases with significant variation. Cost efficiency, assessed by the ratio of retained earnings to revenue, indicates a negative trend marked by high fluctuation.  Investment efficiency, measured by retained earnings on assets, also experiences a consistent negative trend, indicating a possible strain on asset management.  Earnings per share also display a negative trend with considerable fluctuation.