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 34.01 (%).Trend:Decrease 27.65% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 93.2 (%).Trend:Increase 174.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 43.41 (%).Trend:Decrease 53.42% than previous quarter

Overall: increasing (27.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 56.21 (%).Trend:Decrease 41.44% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 172.59 (%).Trend:Increase 207.05% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 82.76 (%).Trend:Decrease 52.05% than previous quarter

Overall: increasing (47.23%). 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 10.94 (%).Trend:Decrease 29.83% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 36.71 (%).Trend:Increase 235.56% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 13.91 (%).Trend:Decrease 62.11% than previous quarter

Overall: increasing (27.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.4 (%).Trend:Decrease 5.49% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.34 (%).Trend:Increase 5.4% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.43 (%).Trend:Decrease 10.41% than previous quarter

Overall: decreasing (-5.57%). 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 9.32 (%).Trend:Increase 17.53% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 10.59 (%).Trend:Increase 13.63% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.96 (%).Trend:Decrease 15.39% than previous quarter

Overall: decreasing (-3.86%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -2.42 (USD).Trend:Decrease 29.65% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 125.62% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.77 (USD).Trend:Increase 346.77% than previous quarter

Overall: increasing (-214.46%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show significant fluctuations in working capital efficiency metrics. Liabilities on revenue increased dramatically from Q3 2021 to Q1 2022, then decreased significantly in Q2 2022.  Current assets on revenue also displayed substantial increases and decreases across the period.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits similar significant fluctuations.  SG&A expense ratio showed relatively stable decreases. Investment efficiency, measured by retained earnings on assets, indicates slight overall decline. Earnings per share had a substantial increase between Q2 and Q3 of 2022, but was negative in Q1 and Q3 of 2021.