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 42.44 (%).Trend:Decrease 38.58% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 115.32 (%).Trend:Increase 171.72% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 74.12 (%).Trend:Decrease 35.73% than previous quarter

Overall: increasing (74.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 54.22 (%).Trend:Decrease 34.43% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 145.95 (%).Trend:Increase 169.18% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.79 (%).Trend:Decrease 33.68% than previous quarter

Overall: increasing (78.51%). 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 -483.79 (%).Trend:Decrease 39.22% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -1393.16 (%).Trend:Increase 187.97% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -660.55 (%).Trend:Decrease 52.59% than previous quarter

Overall: decreasing (36.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 46.65 (%).Trend:Decrease 2.73% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 52.21 (%).Trend:Increase 11.92% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 47.7 (%).Trend:Decrease 8.64% than previous quarter

Overall: increasing (2.25%). 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 -310.12 (%).Trend:Decrease 5.27% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -331.56 (%).Trend:Increase 6.91% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -299.79 (%).Trend:Decrease 9.58% than previous quarter

Overall: increasing (-3.33%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.84 (USD).Trend:Decrease 18.45% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.6 (USD).Trend:Decrease 28.57% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.83 (USD).Trend:Increase 205.0% than previous quarter

Overall: decreasing (117.86%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 show high variability. Working capital efficiency demonstrates significant increases in liabilities and current assets on revenue, although with large quarterly fluctuations. Cost efficiency, specifically the retained earnings-to-revenue ratio, reveals a pronounced overall decrease with considerable quarterly changes. SG&A expense ratio displays a modest overall increase with low variation. Invest efficiency shows substantial fluctuations in retained earnings on assets. Earning per share exhibits a largely negative overall trend with notable quarterly volatility.