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 88.89 (%).Trend:Decrease 32.6% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 269.58 (%).Trend:Increase 203.27% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 63.97 (%).Trend:Decrease 76.27% than previous quarter

Overall: decreasing (-28.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 148.07 (%).Trend:Increase 4.51% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 347.77 (%).Trend:Increase 134.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 189.55 (%).Trend:Decrease 45.5% than previous quarter

Overall: increasing (28.01%). 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 -25.73 (%).Trend:Decrease 24.94% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -41.69 (%).Trend:Increase 62.03% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -34.33 (%).Trend:Decrease 17.65% than previous quarter

Overall: decreasing (33.42%). 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 -9.93 (%).Trend:Decrease 12.05% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -5.88 (%).Trend:Decrease 40.79% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -8.9 (%).Trend:Increase 51.36% than previous quarter

Overall: increasing (-10.37%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.1 (USD).Trend:Decrease 1100.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.15 (USD).Trend:Decrease 250.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.28 (USD).Trend:Decrease 286.67% than previous quarter

Overall: decreasing (180.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 exhibit considerable fluctuation. Liabilities on revenue decreased overall but with large quarter-to-quarter variations.  Current assets on revenue increased overall, but also show significant changes. Cost efficiency, measured by the ratio of retained earnings to revenue, reveals a decreasing trend, highly volatile. Investment efficiency, indicated by retained earnings on assets, demonstrates an overall increasing trend with considerable variation. Earnings per share show a significant overall decline, with substantial volatility.