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 34.04 (%).Trend:Increase 4.35% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 60.55 (%).Trend:Increase 77.88% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 31.23 (%).Trend:Decrease 48.42% than previous quarter

Overall: decreasing (-8.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 71.72 (%).Trend:Decrease 65.92% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 145.33 (%).Trend:Increase 102.64% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 75.81 (%).Trend:Decrease 47.84% than previous quarter

Overall: increasing (5.7%). 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 45.15 (%).Trend:Decrease 37.24% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 86.76 (%).Trend:Increase 92.16% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 7.96 (%).Trend:Decrease 90.83% than previous quarter

Overall: decreasing (-82.37%). 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 16.53 (%).Trend:Decrease 35.3% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 17.41 (%).Trend:Increase 5.32% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 3.66 (%).Trend:Decrease 78.98% than previous quarter

Overall: decreasing (-77.86%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.47 (USD).Trend:Decrease 4.08% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.28 (USD).Trend:Decrease 40.43% than previous quarter
Year 2022 Quarter 2: Earning Per Share -5.56 (USD).Trend:Decrease 2085.71% than previous quarter

Overall: decreasing (-1282.98%). Fluctuation: **Significant** (high variation).



Q3 2021 to Q2 2022 financial statements reveal a volatile picture.  Liability-to-revenue ratios decreased overall, but saw sharp increases in the first quarter of 2022. Current assets on revenue showed a slight increase, but with substantial variation. Cost efficiency, as represented by the retained earnings-to-revenue ratio, plummeted dramatically in Q2 2022.  Investment efficiency and earnings per share all indicate sharp declines. The significant fluctuations signal a challenging period for the company.