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 71.92 (%).Trend:Decrease 38.77% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 223.94 (%).Trend:Increase 211.37% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 98.38 (%).Trend:Decrease 56.07% than previous quarter

Overall: increasing (36.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 50.97 (%).Trend:Decrease 41.62% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 150.19 (%).Trend:Increase 194.66% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 73.85 (%).Trend:Decrease 50.83% than previous quarter

Overall: increasing (44.89%). 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 -156.12 (%).Trend:Decrease 29.01% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -403.12 (%).Trend:Increase 158.21% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -178.59 (%).Trend:Decrease 55.7% than previous quarter

Overall: decreasing (14.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49.63 (%).Trend:Increase 2.9% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 56.59 (%).Trend:Increase 14.02% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50.69 (%).Trend:Decrease 10.43% than previous quarter

Overall: increasing (2.14%). 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 -40.89 (%).Trend:Increase 3.68% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -39.39 (%).Trend:Decrease 3.67% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -39.22 (%).Trend:Decrease 0.43% than previous quarter

Overall: increasing (-4.08%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.12 (USD).Trend:Increase 20.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 208.33% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.36 (USD).Trend:Increase 176.92% than previous quarter

Overall: increasing (-400.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 reveal significant fluctuations in key metrics. Working capital efficiency, as measured by liabilities and current assets on revenue, demonstrates substantial variability.  Cost efficiency, specifically the SG&A expense ratio, shows a slight overall upward trend. Retained earnings to revenue and earnings per share exhibit considerable volatility. Investment efficiency, as indicated by retained earnings on assets, also shows notable changes.  The data overall suggests a period of significant financial instability.