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 22.53 (%).Trend:Decrease 34.98% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 71.94 (%).Trend:Increase 219.31% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.86 (%).Trend:Decrease 52.93% than previous quarter

Overall: increasing (50.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 237.54 (%).Trend:Decrease 41.25% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 748.98 (%).Trend:Increase 215.31% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 344.31 (%).Trend:Decrease 54.03% than previous quarter

Overall: increasing (44.95%). 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 -641.8 (%).Trend:Decrease 42.78% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2087.57 (%).Trend:Increase 225.27% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -973.73 (%).Trend:Decrease 53.36% than previous quarter

Overall: decreasing (51.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49.74 (%).Trend:Decrease 15.82% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 55.18 (%).Trend:Increase 10.94% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.8 (%).Trend:Decrease 9.75% than previous quarter

Overall: increasing (0.12%). 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 -223.96 (%).Trend:Decrease 2.49% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -232.86 (%).Trend:Increase 3.97% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -235.97 (%).Trend:Increase 1.34% than previous quarter

Overall: decreasing (5.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.01 (USD).Trend:Decrease 200.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.03 (USD).Trend:Decrease 400.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.04 (USD).Trend:Increase 33.33% than previous quarter

Overall: decreasing (-500.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 highlight significant volatility in financial performance.  Working capital efficiency shows substantial fluctuation in liabilities on revenue (increasing by 50.29%) and current assets on revenue (increasing by 44.95%). Cost efficiency, demonstrated by the ratio of retained earnings to revenue, reveals a significant decrease (51.72%).  The Selling, General, and Administrative (SG&A) expense ratio displays slight fluctuation (0.12%), showing a decreasing trend, in contrast to the significant volatility in other key metrics.  Investment efficiency, measured by retained earnings on assets, shows a notable decrease (5.36%). Earnings per share (EPS) consistently declined significantly (-500%).