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 29.53 (%).Trend:Decrease 32.39% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 95.14 (%).Trend:Increase 222.18% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 50.19 (%).Trend:Decrease 47.25% than previous quarter

Overall: increasing (69.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 35.64 (%).Trend:Decrease 32.24% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 111.97 (%).Trend:Increase 214.17% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 57.81 (%).Trend:Decrease 48.37% than previous quarter

Overall: increasing (62.21%). 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 -4.0 (%).Trend:Decrease 38.18% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -13.91 (%).Trend:Increase 247.75% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -8.04 (%).Trend:Decrease 42.2% than previous quarter

Overall: decreasing (101.0%). 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 -2.49 (%).Trend:Decrease 4.96% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -3.04 (%).Trend:Increase 22.09% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.57 (%).Trend:Increase 17.43% than previous quarter

Overall: decreasing (43.37%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.3 (USD).Trend:Increase 66.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.05 (USD).Trend:Decrease 116.67% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.58 (USD).Trend:Increase 1060.0% than previous quarter

Overall: decreasing (-293.33%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased dramatically in Q1 2022, then decreased in Q2 2022, while current assets on revenue also displayed similar volatile patterns. Cost efficiency, as measured by the ratio of retained earnings to revenue, showed a significant decrease throughout the period.  Investment efficiency, measured by retained earnings on assets, also exhibited notable fluctuations, decreasing overall. Earnings per share experienced a substantial decline.  Overall, financial performance from Q3 2021 to Q2 2022 shows significant volatility across key metrics.