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 24.75 (%).Trend:Decrease 26.73% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 74.09 (%).Trend:Increase 199.35% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.16 (%).Trend:Decrease 53.89% than previous quarter

Overall: increasing (38.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 54.91 (%).Trend:Decrease 27.83% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 185.57 (%).Trend:Increase 237.95% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 89.82 (%).Trend:Decrease 51.6% than previous quarter

Overall: increasing (63.58%). 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 -7.43 (%).Trend:Decrease 47.27% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -24.99 (%).Trend:Increase 236.34% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -7.38 (%).Trend:Decrease 70.47% than previous quarter

Overall: increasing (-0.67%). 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 -2.75 (%).Trend:Decrease 22.1% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -2.99 (%).Trend:Increase 8.73% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.85 (%).Trend:Decrease 38.13% than previous quarter

Overall: increasing (-32.73%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.94 (USD).Trend:Increase 32.39% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.26 (USD).Trend:Decrease 72.34% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.63 (USD).Trend:Increase 142.31% than previous quarter

Overall: decreasing (-32.98%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 highlight substantial variations in key financial metrics.  Liabilities and current assets on revenue demonstrate significant increases and decreases across the periods, indicating instability.  Similarly, the ratio of retained earnings to revenue, retained earnings on assets, and earnings per share also show notable quarter-to-quarter fluctuations. Analysis needs the specific numerical data to discern the reasons behind these fluctuations and identify potential risks.