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 46.24 (%).Trend:Decrease 31.89% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 127.84 (%).Trend:Increase 176.47% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 66.29 (%).Trend:Decrease 48.15% than previous quarter

Overall: increasing (43.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 123.26 (%).Trend:Decrease 33.05% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 319.7 (%).Trend:Increase 159.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 155.51 (%).Trend:Decrease 51.36% than previous quarter

Overall: increasing (26.16%). 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 -52.06 (%).Trend:Decrease 31.19% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -143.15 (%).Trend:Increase 174.97% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -66.14 (%).Trend:Decrease 53.8% than previous quarter

Overall: decreasing (27.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.24 (%).Trend:Decrease 0.75% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.18 (%).Trend:Decrease 11.95% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.53 (%).Trend:Decrease 4.28% than previous quarter

Overall: decreasing (-15.72%). 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 -21.8 (%).Trend:Increase 3.76% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -23.2 (%).Trend:Increase 6.42% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -22.33 (%).Trend:Decrease 3.75% than previous quarter

Overall: decreasing (2.43%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.54 (USD).Trend:Increase 45.95% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.13 (USD).Trend:Decrease 75.93% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.05 (USD).Trend:Decrease 138.46% than previous quarter

Overall: increasing (-109.26%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show considerable quarter-to-quarter fluctuations. Working capital efficiency, measured by liabilities and current assets on revenue, reveals significant increases and decreases, with liabilities trending upward and current assets upward. Cost efficiency, represented by retained earnings to revenue, trends downward with significant variability. SG&A expense ratios show a slight downward trend, and investment efficiency exhibits a slight decrease with considerable variance. Earnings per share exhibit a varied trend, including both increases and decreases with considerable volatility.