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 30.29 (%).Trend:Decrease 50.26% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 79.4 (%).Trend:Increase 162.13% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 77.01 (%).Trend:Decrease 3.01% than previous quarter

Overall: increasing (154.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 270.46 (%).Trend:Decrease 41.95% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 497.31 (%).Trend:Increase 83.88% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 189.96 (%).Trend:Decrease 61.8% than previous quarter

Overall: decreasing (-29.76%). 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 -713.62 (%).Trend:Decrease 29.95% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2066.68 (%).Trend:Increase 189.61% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -843.62 (%).Trend:Decrease 59.18% than previous quarter

Overall: decreasing (18.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 77.55 (%).Trend:Increase 6.94% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 80.76 (%).Trend:Increase 4.14% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 71.36 (%).Trend:Decrease 11.64% than previous quarter

Overall: decreasing (-7.98%). Fluctuation: **Little** (low 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 -189.75 (%).Trend:Increase 19.24% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -281.2 (%).Trend:Increase 48.19% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -166.1 (%).Trend:Decrease 40.93% than previous quarter

Overall: increasing (-12.46%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2021 to Q2 2022 reveal considerable fluctuations in key areas. Liabilities on revenue show a notable increase from Q3 2021 to Q1 2022, followed by a slight decrease in Q2 2022. Current assets on revenue display a similar pattern, with a substantial increase to Q1 2022, then a decline in Q2. The ratio of retained earnings to revenue shows a continuous downward trend. The SG&A expense ratio shows a modest upward trend with minor fluctuations. Investment efficiency exhibits high variability.