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 23.89 (%).Trend:Decrease 33.88% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 70.23 (%).Trend:Increase 193.97% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 35.46 (%).Trend:Decrease 49.51% than previous quarter

Overall: increasing (48.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 51.28 (%).Trend:Decrease 41.98% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 128.16 (%).Trend:Increase 149.92% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 59.1 (%).Trend:Decrease 53.89% than previous quarter

Overall: increasing (15.25%). 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 -2.8 (%).Trend:Increase 21.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -21.79 (%).Trend:Increase 678.21% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -12.53 (%).Trend:Decrease 42.5% than previous quarter

Overall: decreasing (347.5%). 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 -1.72 (%).Trend:Increase 95.45% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -4.74 (%).Trend:Increase 175.58% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -5.91 (%).Trend:Increase 24.68% than previous quarter

Overall: decreasing (243.6%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.09 (USD).Trend:Increase 50.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.07 (USD).Trend:Decrease 22.22% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.11 (USD).Trend:Increase 57.14% than previous quarter

Overall: decreasing (22.22%). Fluctuation: **Significant** (high variation).



The financial statements from Q3 2021 to Q2 2022 show significant fluctuations in working capital efficiency metrics. Liabilities on revenue increased drastically in Q1 2022, then decreased in Q2 2022, while current assets on revenue also exhibited substantial increases and decreases throughout the period.  Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased significantly overall, although there were notable increases and decreases in the quarterly figures.  Investment efficiency, assessed by retained earnings on assets, also displayed considerable volatility with a negative trend overall. Earnings per share similarly showed a negative trend with significant quarterly variation.  The data reveals substantial volatility across all key financial indicators.