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 30.54 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 97.9 (%).Trend:Increase 220.56% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 43.26 (%).Trend:Decrease 55.81% than previous quarter

Overall: increasing (41.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 113.24 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 234.26 (%).Trend:Increase 106.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 105.22 (%).Trend:Decrease 55.08% than previous quarter

Overall: decreasing (-7.08%). 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 308.53 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 612.27 (%).Trend:Increase 98.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 282.24 (%).Trend:Decrease 53.9% than previous quarter

Overall: decreasing (-8.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.86 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.73 (%).Trend:Decrease 22.58% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.4 (%).Trend:Decrease 3.08% than previous quarter

Overall: decreasing (-24.96%). 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 59.61 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 56.81 (%).Trend:Decrease 4.7% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 56.84 (%).Trend:Increase 0.05% than previous quarter

Overall: decreasing (-4.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -2.3 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.48 (USD).Trend:Decrease 79.13% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.53 (USD).Trend:Increase 10.42% than previous quarter

Overall: increasing (-76.96%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 indicate significant fluctuations across various metrics. Liabilities on revenue increased sharply in Q1 2022 before decreasing in Q2. Current assets on revenue also showed a similar pattern of volatility, peaking in Q1 2022 and then decreasing in Q2.  Retained earnings to revenue ratios showed substantial variations, declining from Q1 to Q2.  SG&A expense ratios displayed a consistent downward trend.  Investment efficiency, with retained earnings on assets, exhibited less volatility. Earning per share, however, exhibited significant volatility.