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 58.29 (%).Trend:Decrease 46.66% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 137.59 (%).Trend:Increase 136.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 69.74 (%).Trend:Decrease 49.31% than previous quarter

Overall: increasing (19.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 242.95 (%).Trend:Decrease 50.83% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 494.12 (%).Trend:Increase 103.38% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 209.19 (%).Trend:Decrease 57.66% than previous quarter

Overall: decreasing (-13.9%). 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 -469.63 (%).Trend:Decrease 52.34% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -952.65 (%).Trend:Increase 102.85% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -447.47 (%).Trend:Decrease 53.03% than previous quarter

Overall: increasing (-4.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.92 (%).Trend:Decrease 28.02% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.45 (%).Trend:Decrease 16.21% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.11 (%).Trend:Decrease 9.99% than previous quarter

Overall: decreasing (-24.57%). Fluctuation: **Neutral** (moderate 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 -83.8 (%).Trend:Decrease 0.02% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -85.28 (%).Trend:Increase 1.77% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -86.56 (%).Trend:Increase 1.5% than previous quarter

Overall: decreasing (3.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.43 (USD).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.11 (USD).Trend:Decrease 74.42% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.17 (USD).Trend:Increase 54.55% than previous quarter

Overall: increasing (-60.47%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows significant fluctuations across key metrics.  Liabilities on revenue increased substantially in Q1 2022, then decreased in Q2 2022, indicating a volatile trend.  Current assets on revenue also display significant variation, decreasing in Q3 2021 and Q2 2022 before increasing dramatically in Q1 2022. Cost efficiency, measured by the ratio of retained earnings to revenue, shows substantial increases and decreases, with a slight overall increase. SG&A expense ratio declined steadily. Investment efficiency, as measured by retained earnings on assets, decreased overall with significant variation. Earnings per share also decreased overall with substantial fluctuations, showing a trend of increase and decrease over the three quarters.