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 22.37 (%).Trend:Decrease 36.16% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 71.77 (%).Trend:Increase 220.83% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.26 (%).Trend:Decrease 53.66% than previous quarter

Overall: increasing (48.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 272.37 (%).Trend:Decrease 33.08% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 794.89 (%).Trend:Increase 191.84% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 397.36 (%).Trend:Decrease 50.01% than previous quarter

Overall: increasing (45.89%). 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
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
Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.51 (USD).Trend:Increase 45.71% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 54.9% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.44 (USD).Trend:Increase 91.3% than previous quarter

Overall: decreasing (-13.73%). Fluctuation: **Significant** (high variation).



The provided financial statement analysis reveals significant volatility across key financial metrics. Working capital efficiency shows substantial fluctuations in both liabilities and current assets relative to revenue.  Liability-to-revenue ratios rose dramatically, then fell sharply, while current asset ratios followed a similar, though less extreme, pattern.  Earnings per share show a notable overall downward trend, although with considerable quarter-to-quarter variance.  The lack of cost efficiency data limits a complete assessment.