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 66.23 (%).Trend:Decrease 34.83% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 200.2 (%).Trend:Increase 202.28% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 94.82 (%).Trend:Decrease 52.64% than previous quarter

Overall: increasing (43.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 73.79 (%).Trend:Decrease 36.77% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 173.99 (%).Trend:Increase 135.79% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 99.46 (%).Trend:Decrease 42.84% than previous quarter

Overall: increasing (34.79%). 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 -81.76 (%).Trend:Decrease 29.45% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -287.3 (%).Trend:Increase 251.39% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -161.56 (%).Trend:Decrease 43.77% than previous quarter

Overall: decreasing (97.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.01 (%).Trend:Increase 4.56% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.65 (%).Trend:Decrease 4.12% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.56 (%).Trend:Increase 9.19% than previous quarter

Overall: increasing (4.7%). 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 -55.25 (%).Trend:Increase 9.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -75.2 (%).Trend:Increase 36.11% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -78.94 (%).Trend:Increase 4.97% than previous quarter

Overall: decreasing (42.88%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.05 (USD).Trend:Increase 17.98% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.34 (USD).Trend:Decrease 67.62% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.31 (USD).Trend:Decrease 8.82% than previous quarter

Overall: decreasing (-70.48%). Fluctuation: **Significant** (high variation).



Financial statement analysis from Q3 2021 to Q2 2022 reveals considerable volatility.  Working capital efficiency shows an increase in liabilities and current assets, though with substantial quarter-to-quarter fluctuations.  Cost efficiency shows an upward trend in the SG&A expense ratio, while retained earnings-to-revenue ratio displays a substantial decrease. Investment efficiency, indicated by retained earnings on assets, exhibits a substantial decreasing trend with fluctuation.  Earnings per share show a significant decline overall.