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 32.79 (%).Trend:Decrease 23.51% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 118.29 (%).Trend:Increase 260.75% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 61.77 (%).Trend:Decrease 47.78% than previous quarter

Overall: increasing (88.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 85.49 (%).Trend:Decrease 32.81% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 260.26 (%).Trend:Increase 204.43% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 132.25 (%).Trend:Decrease 49.19% than previous quarter

Overall: increasing (54.7%). 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 185.99 (%).Trend:Decrease 35.11% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 475.19 (%).Trend:Increase 155.49% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 224.1 (%).Trend:Decrease 52.84% than previous quarter

Overall: increasing (20.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.84 (%).Trend:Increase 1.44% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.05 (%).Trend:Decrease 17.35% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.08 (%).Trend:Decrease 5.37% than previous quarter

Overall: decreasing (-21.79%). Fluctuation: **Neutral** (moderate 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 136.29 (%).Trend:Decrease 3.16% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 124.64 (%).Trend:Decrease 8.55% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 121.93 (%).Trend:Decrease 2.17% than previous quarter

Overall: decreasing (-10.54%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.09 (USD).Trend:Decrease 175.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.02 (USD).Trend:Decrease 77.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.02 (USD).Trend:Decrease 200.0% than previous quarter

Overall: increasing (-122.22%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 show significant fluctuations in key metrics.  Liabilities and current assets on revenue, as well as the ratio of retained earnings to revenue, exhibit substantial swings.  The SG&A expense ratio shows a consistent decline, suggesting potential cost optimization.  Investment efficiency and earnings per share show troubling downward trends with large variations across the three quarters.  Data quality, including outlier analysis, is essential for accurate interpretation.