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 70.87 (%).Trend:Increase 4.73% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 208.72 (%).Trend:Increase 194.51% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 78.46 (%).Trend:Decrease 62.41% than previous quarter

Overall: increasing (10.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 17.75 (%).Trend:Decrease 28.51% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 51.42 (%).Trend:Increase 189.69% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 25.9 (%).Trend:Decrease 49.63% than previous quarter

Overall: increasing (45.92%). 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 -193.63 (%).Trend:Decrease 36.13% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -362.92 (%).Trend:Increase 87.43% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -139.7 (%).Trend:Decrease 61.51% than previous quarter

Overall: increasing (-27.85%). 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 -71.36 (%).Trend:Increase 7.16% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -61.95 (%).Trend:Decrease 13.19% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -54.59 (%).Trend:Decrease 11.88% than previous quarter

Overall: increasing (-23.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.98 (USD).Trend:Increase 273.58% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.86 (USD).Trend:Decrease 6.06% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.02 (USD).Trend:Decrease 98.92% than previous quarter

Overall: increasing (-98.99%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 display significant fluctuations in working capital efficiency. Liabilities on revenue increased substantially, followed by a decrease, but returned to increasing. Current assets on revenue also exhibited significant fluctuations, increasing in Q1 2022. Cost efficiency, measured by the ratio of retained earnings to revenue, displays a decreasing trend. Invest efficiency shows slight increases and decreases in retained earnings on assets. Earning per share demonstrates a highly erratic pattern, with a decreasing overall trend.