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 67.68 (%).Trend:Decrease 30.78% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 175.27 (%).Trend:Increase 158.97% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 91.36 (%).Trend:Decrease 47.87% than previous quarter

Overall: increasing (34.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 125.94 (%).Trend:Decrease 33.26% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 326.24 (%).Trend:Increase 159.04% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 157.04 (%).Trend:Decrease 51.86% than previous quarter

Overall: increasing (24.69%). 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 -167.14 (%).Trend:Decrease 35.89% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -454.39 (%).Trend:Increase 171.86% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -218.14 (%).Trend:Decrease 51.99% than previous quarter

Overall: decreasing (30.51%). 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 -97.97 (%).Trend:Decrease 1.71% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -102.61 (%).Trend:Increase 4.74% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -102.63 (%).Trend:Increase 0.02% than previous quarter

Overall: decreasing (4.76%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.05 (USD).Trend:Decrease 16.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 120.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.01 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-120.0%). Fluctuation: **Significant** (high variation).



Financial statement responses from Q3 2021 to Q2 2022 reveal significant volatility in financial metrics. Working capital efficiency (liabilities and current assets on revenue) shows a volatile but overall increasing trend. Cost efficiency (ratio of retained earnings to revenue) exhibits a marked decrease with large quarter-to-quarter fluctuations.  Investment efficiency (retained earnings on assets) demonstrates a slight decrease overall, yet with large quarter-to-quarter variations. Earning per share shows a substantial decrease in Q1 2022, followed by a slight improvement in Q2 2022.