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 81.77 (%).Trend:Decrease 39.22% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 377.82 (%).Trend:Increase 362.05% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 161.13 (%).Trend:Decrease 57.35% than previous quarter

Overall: increasing (97.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 75.49 (%).Trend:Decrease 38.22% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 332.1 (%).Trend:Increase 339.93% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 133.93 (%).Trend:Decrease 59.67% than previous quarter

Overall: increasing (77.41%). 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 -159.09 (%).Trend:Decrease 33.2% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -777.28 (%).Trend:Increase 388.58% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -418.53 (%).Trend:Decrease 46.15% than previous quarter

Overall: decreasing (163.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.7 (%).Trend:Increase 3.32% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82.45 (%).Trend:Increase 59.48% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 81.67 (%).Trend:Decrease 0.95% than previous quarter

Overall: increasing (57.97%). 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 -108.8 (%).Trend:Decrease 4.4% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -111.46 (%).Trend:Increase 2.44% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -139.99 (%).Trend:Increase 25.6% than previous quarter

Overall: decreasing (28.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.05 (USD).Trend:Increase 702.63% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.17 (USD).Trend:Decrease 138.36% than previous quarter
Year 2022 Quarter 2: Earning Per Share -4.21 (USD).Trend:Increase 259.83% than previous quarter

Overall: decreasing (-238.03%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 show significant fluctuations in working capital and cost efficiency. Liabilities and current assets on revenue both experienced substantial increases with significant quarter-to-quarter variations.  Cost efficiency, specifically the ratio of retained earnings to revenue, declined significantly (163.08%), indicating potential challenges.  SG&A expense ratios increased (57.97%). Investment efficiency, measured by retained earnings on assets, also declined (28.67%) with high variation.  Earnings per share saw a substantial overall decrease (-238.03%), highlighting potentially unstable performance.  These large fluctuations highlight the need for a thorough analysis of the underlying causes.