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 12.87 (%).Trend:Decrease 33.04% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 42.64 (%).Trend:Increase 231.31% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 23.16 (%).Trend:Decrease 45.68% than previous quarter

Overall: increasing (79.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 20.23 (%).Trend:Decrease 40.95% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 65.5 (%).Trend:Increase 223.78% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 30.71 (%).Trend:Decrease 53.11% than previous quarter

Overall: increasing (51.8%). 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 11.59 (%).Trend:Decrease 44.36% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 19.45 (%).Trend:Increase 67.82% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 8.77 (%).Trend:Decrease 54.91% than previous quarter

Overall: decreasing (-24.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.16 (%).Trend:Decrease 7.86% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.6 (%).Trend:Increase 8.53% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.26 (%).Trend:Decrease 6.07% than previous quarter

Overall: increasing (1.94%). 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 19.74 (%).Trend:Decrease 9.66% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 11.38 (%).Trend:Decrease 42.35% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 11.35 (%).Trend:Decrease 0.26% than previous quarter

Overall: decreasing (-42.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.06 (USD).Trend:Decrease 92.5% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.23 (USD).Trend:Decrease 483.33% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.24 (USD).Trend:Increase 4.35% than previous quarter

Overall: decreasing (-500.0%). Fluctuation: **Significant** (high variation).



Financial statement data reveals substantial volatility across key metrics.  Liabilities and current assets on revenue both showed substantial increases and decreases between quarters, suggesting working capital management challenges.  Retained earnings to revenue decreased noticeably, signaling potential issues with profitability.  SG&A expenses remained relatively stable.  Investment efficiency and earnings per share showed substantial negative fluctuations, highlighting potential issues with revenue, expenses, or investment strategy.  The data points to a need for a deeper examination into the underlying causes of these changes.