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 28.86 (%).Trend:Decrease 25.75% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 78.68 (%).Trend:Increase 172.63% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 42.95 (%).Trend:Decrease 45.41% than previous quarter

Overall: increasing (48.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 97.06 (%).Trend:Decrease 32.34% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 186.07 (%).Trend:Increase 91.71% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.91 (%).Trend:Decrease 47.92% than previous quarter

Overall: decreasing (-0.15%). 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 -177.23 (%).Trend:Decrease 35.13% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -490.68 (%).Trend:Increase 176.86% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -238.19 (%).Trend:Decrease 51.46% than previous quarter

Overall: decreasing (34.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.66 (%).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.64 (%).Trend:Increase 4.14% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.7 (%).Trend:Decrease 7.87% than previous quarter

Overall: decreasing (-4.06%). 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 -45.53 (%).Trend:Increase 0.46% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -52.62 (%).Trend:Increase 15.57% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -51.89 (%).Trend:Decrease 1.39% than previous quarter

Overall: decreasing (13.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.37 (USD).Trend:Increase 15.62% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.34 (USD).Trend:Decrease 8.11% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.3 (USD).Trend:Decrease 11.76% than previous quarter

Overall: increasing (-18.92%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show fluctuating working capital efficiency. Liabilities on revenue increased significantly in Q1 2022 after declining in previous quarters. Current assets on revenue also saw a large increase in Q1 2022, followed by a decrease in Q2. Cost efficiency reveals a considerable decrease in the ratio of retained earnings to revenue, with substantial fluctuations. The SG&A expense ratio shows a slight overall decrease with minimal variation. Investment efficiency reveals a decrease in retained earnings on assets with considerable fluctuations. Earnings per share are decreasing overall, with substantial variation.