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 109.27 (%).Trend:Decrease 28.14% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 215.8 (%).Trend:Increase 97.49% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 91.73 (%).Trend:Decrease 57.49% than previous quarter

Overall: decreasing (-16.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 135.75 (%).Trend:Decrease 28.47% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 344.78 (%).Trend:Increase 153.98% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 158.31 (%).Trend:Decrease 54.08% than previous quarter

Overall: increasing (16.62%). 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 3.06 (%).Trend:Increase 91.25% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -18.23 (%).Trend:Decrease 695.75% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -9.51 (%).Trend:Decrease 47.83% than previous quarter

Overall: decreasing (-410.78%). 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 0.22 (%).Trend:Increase 175.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -0.52 (%).Trend:Decrease 336.36% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -0.58 (%).Trend:Increase 11.54% than previous quarter

Overall: decreasing (-363.64%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.2 (USD).Trend:Decrease 37.5% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.42 (USD).Trend:Increase 110.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.48 (USD).Trend:Increase 14.29% than previous quarter

Overall: decreasing (140.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show volatile working capital trends. Liabilities on revenue decreased, then increased, and then decreased again, resulting in a slight overall decrease. Current assets on revenue followed a similar pattern of significant fluctuations and an overall increase. Cost efficiency, as measured by retained earnings to revenue, shows a dramatic and negative trend.  Investment efficiency exhibits similar volatility, showing a substantial overall decline. Earning per share also displayed a volatile pattern with a declining overall trend.