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 26.14 (%).Trend:Decrease 26.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 69.2 (%).Trend:Increase 164.73% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.92 (%).Trend:Decrease 50.98% than previous quarter

Overall: increasing (29.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 45.42 (%).Trend:Decrease 31.33% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 127.07 (%).Trend:Increase 179.77% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 64.93 (%).Trend:Decrease 48.9% than previous quarter

Overall: increasing (42.95%). 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 -6.63 (%).Trend:Decrease 45.52% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -13.7 (%).Trend:Increase 106.64% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -9.65 (%).Trend:Decrease 29.56% than previous quarter

Overall: decreasing (45.55%). 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 -6.4 (%).Trend:Decrease 20.4% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -4.95 (%).Trend:Decrease 22.66% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -6.43 (%).Trend:Increase 29.9% than previous quarter

Overall: decreasing (0.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 31.03% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 84.21% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.05 (USD).Trend:Decrease 183.33% than previous quarter

Overall: decreasing (-113.16%). Fluctuation: **Significant** (high variation).



Financial review of Q3 2021 to Q2 2022 highlights significant volatility. Liabilities on revenue show a significant decrease, though Q1 2021 saw a substantial increase, and current assets on revenue also show decreases overall, and a substantial spike in Q1 2021. Cost efficiency, using the ratio of retained earnings to revenue, has a decreasing negative trend. Invest efficiency shows negative fluctuations in retained earnings on assets.  Earnings per share show a substantial negative trend with a significant decrease in Q1 2021 and further declines in subsequent quarters.