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 24.23 (%).Trend:Decrease 33.91% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 90.39 (%).Trend:Increase 273.05% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 46.46 (%).Trend:Decrease 48.6% than previous quarter

Overall: increasing (91.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 43.24 (%).Trend:Decrease 36.07% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 152.12 (%).Trend:Increase 251.8% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 74.07 (%).Trend:Decrease 51.31% than previous quarter

Overall: increasing (71.3%). 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 1.11 (%).Trend:Decrease 2875.0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 2.36 (%).Trend:Increase 112.61% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 0.66 (%).Trend:Decrease 72.03% than previous quarter

Overall: decreasing (-40.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.87 (%).Trend:Decrease 1.62% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.86 (%).Trend:Increase 12.58% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.81 (%).Trend:Decrease 0.56% than previous quarter

Overall: increasing (11.94%). 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 1.59 (%).Trend:Decrease 4075.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 0.98 (%).Trend:Decrease 38.36% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 0.57 (%).Trend:Decrease 41.84% than previous quarter

Overall: decreasing (-64.15%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.7 (USD).Trend:Increase 118.75% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 101.43% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.05 (USD).Trend:Increase 400.0% than previous quarter

Overall: decreasing (-107.14%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show substantial fluctuations.  Working capital efficiency, measured by liabilities and current assets on revenue, exhibited large increases and decreases. Cost efficiency reveals large variations in the ratio of retained earnings to revenue and retained earnings on assets, but the SG&A expense ratio remained relatively stable. Earnings per share demonstrate a significant overall decline, with substantial quarterly changes.