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 67.48 (%).Trend:Decrease 39.08% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 255.6 (%).Trend:Increase 278.78% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 113.57 (%).Trend:Decrease 55.57% than previous quarter

Overall: increasing (68.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 52.52 (%).Trend:Decrease 37.45% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 207.07 (%).Trend:Increase 294.27% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 91.02 (%).Trend:Decrease 56.04% than previous quarter

Overall: increasing (73.31%). 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 34.93 (%).Trend:Decrease 48.24% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -74.88 (%).Trend:Decrease 314.37% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -477.15 (%).Trend:Increase 537.22% than previous quarter

Overall: decreasing (-1466.02%). 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 4.4 (%).Trend:Decrease 31.03% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -2.45 (%).Trend:Decrease 155.68% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -44.84 (%).Trend:Increase 1730.2% than previous quarter

Overall: decreasing (-1119.09%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -45.47 (USD).Trend:Increase 7.7% than previous quarter
Year 2022 Quarter 1: Earning Per Share -11.58 (USD).Trend:Decrease 74.53% than previous quarter
Year 2022 Quarter 2: Earning Per Share -105.64 (USD).Trend:Increase 812.26% than previous quarter

Overall: decreasing (132.33%). Fluctuation: **Significant** (high variation).



The financial statements cover working capital efficiency, cost efficiency, investment efficiency, and earnings per share for three quarters (Q3 2021 to Q2 2022).  Working capital efficiency metrics (liabilities and current assets on revenue) show substantial increases followed by decreases, indicating significant volatility. Cost efficiency (ratio of retained earnings to revenue) is declining significantly, while investment efficiency (retained earnings on assets) and earnings per share are also showing considerable fluctuations, trending downward overall. This data suggests a need for careful examination of financial performance.