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 41.21 (%).Trend:Decrease 30.22% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 124.43 (%).Trend:Increase 201.94% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 47.77 (%).Trend:Decrease 61.61% than previous quarter

Overall: increasing (15.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 35.28 (%).Trend:Decrease 21.2% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 104.03 (%).Trend:Increase 194.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 45.44 (%).Trend:Decrease 56.32% than previous quarter

Overall: increasing (28.8%). 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 -24.08 (%).Trend:Decrease 35.34% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -71.06 (%).Trend:Increase 195.1% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -34.86 (%).Trend:Decrease 50.94% than previous quarter

Overall: decreasing (44.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.89 (%).Trend:Decrease 5.06% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.63 (%).Trend:Decrease 2.39% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.05 (%).Trend:Increase 3.95% than previous quarter

Overall: increasing (1.47%). 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 -27.52 (%).Trend:Decrease 5.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -28.77 (%).Trend:Increase 4.54% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -30.37 (%).Trend:Increase 5.56% than previous quarter

Overall: decreasing (10.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.15 (USD).Trend:Increase 32.18% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.02 (USD).Trend:Decrease 101.74% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.08 (USD).Trend:Decrease 500.0% than previous quarter

Overall: decreasing (-93.04%). Fluctuation: **Significant** (high variation).



Financial analysis from Q3 2021 to Q2 2022 shows considerable volatility.  Working capital efficiency exhibits highly variable trends, with liabilities on revenue rising drastically then declining sharply.  Current assets on revenue show a similar pattern. Cost efficiency reveals a considerable decline in the ratio of retained earnings to revenue, with large fluctuations.  SG&A expense ratios show a slight overall increase with low variation. Investment efficiency indicates a slight negative trend in retained earnings on assets. Earnings per share show a significant negative overall trend with great volatility.