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 67.68 (%).Trend:Decrease 30.78% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 175.27 (%).Trend:Increase 158.97% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 91.36 (%).Trend:Decrease 47.87% than previous quarter

Overall: increasing (34.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 125.94 (%).Trend:Decrease 33.26% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 326.24 (%).Trend:Increase 159.04% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 157.04 (%).Trend:Decrease 51.86% than previous quarter

Overall: increasing (24.69%). 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 -167.14 (%).Trend:Decrease 35.89% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -454.39 (%).Trend:Increase 171.86% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -218.14 (%).Trend:Decrease 51.99% than previous quarter

Overall: decreasing (30.51%). 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 -97.97 (%).Trend:Decrease 1.71% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -102.61 (%).Trend:Increase 4.74% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -102.63 (%).Trend:Increase 0.02% than previous quarter

Overall: decreasing (4.76%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.05 (USD).Trend:Decrease 16.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 120.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.01 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-120.0%). Fluctuation: **Significant** (high variation).



The financial statements from Q3 2021 to Q2 2022 display significant volatility in key financial metrics. Working capital efficiency (liabilities and current assets on revenue) displays an overall upward trend with substantial fluctuations between quarters. Cost efficiency (ratio of retained earnings to revenue) shows a significant downward trend with substantial quarter-to-quarter variability. Investment efficiency (retained earnings on assets) demonstrates a slight overall decrease.  Earning per share (EPS) experienced a substantial decline in Q1 2022 and a slight increase in Q2 2022.