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 22.35 (%).Trend:Decrease 36.6% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 60.89 (%).Trend:Increase 172.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 28.18 (%).Trend:Decrease 53.72% than previous quarter

Overall: increasing (26.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 33.37 (%).Trend:Decrease 32.16% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 78.98 (%).Trend:Increase 136.68% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 38.9 (%).Trend:Decrease 50.75% than previous quarter

Overall: increasing (16.57%). 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 -87.96 (%).Trend:Decrease 34.45% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -138.27 (%).Trend:Increase 57.2% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -65.85 (%).Trend:Decrease 52.38% than previous quarter

Overall: increasing (-25.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.38 (%).Trend:Increase 3.24% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.07 (%).Trend:Decrease 2.32% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.56 (%).Trend:Decrease 3.9% than previous quarter

Overall: decreasing (-6.13%). 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 -84.43 (%).Trend:Decrease 1.25% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -54.11 (%).Trend:Decrease 35.91% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -53.62 (%).Trend:Decrease 0.91% than previous quarter

Overall: increasing (-36.49%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.12 (USD).Trend:Increase 20.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.11 (USD).Trend:Decrease 191.67% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.05 (USD).Trend:Decrease 54.55% than previous quarter

Overall: decreasing (-141.67%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show significant fluctuations in working capital efficiency metrics. Liabilities on revenue increased dramatically, from 22.35% in Q3 2021 to 60.89% in Q1 2022, before decreasing to 28.18% in Q2 2022.  Current assets on revenue followed a similar pattern, increasing from 33.37% to 78.98% then decreasing to 38.9%.  Cost efficiency, measured by the ratio of retained earnings to revenue, also exhibited high variation, increasing overall from negative figures. The SG&A expense ratio showed a modest decrease.  Investment efficiency, measured by retained earnings on assets, showed significant fluctuation, while earnings per share decreased significantly throughout the period.