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 28.01 (%).Trend:Decrease 31.67% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 92.93 (%).Trend:Increase 231.77% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 46.57 (%).Trend:Decrease 49.89% than previous quarter

Overall: increasing (66.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 79.17 (%).Trend:Decrease 16.32% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 151.39 (%).Trend:Increase 91.22% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 75.67 (%).Trend:Decrease 50.02% than previous quarter

Overall: decreasing (-4.42%). 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 -8.91 (%).Trend:Decrease 41.46% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -17.34 (%).Trend:Increase 94.61% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -6.86 (%).Trend:Decrease 60.44% than previous quarter

Overall: increasing (-23.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.47 (%).Trend:Decrease 0.92% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.04 (%).Trend:Increase 27.21% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.33 (%).Trend:Decrease 6.57% than previous quarter

Overall: increasing (18.86%). Fluctuation: **Neutral** (moderate 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 -5.27 (%).Trend:Decrease 17.53% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -3.13 (%).Trend:Decrease 40.61% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -2.66 (%).Trend:Decrease 15.02% than previous quarter

Overall: increasing (-49.53%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.14 (USD).Trend:Increase 133.33% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 157.14% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 112.5% than previous quarter

Overall: decreasing (-92.86%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show a diverse financial picture.  Working capital efficiency exhibits a fluctuating and increasing trend in liabilities on revenue, with current assets on revenue decreasing overall.  Cost efficiency displays a fluctuating yet increasing trend in the ratio of retained earnings to revenue and a stable, decreasing trend in SG&A expense ratio. Investment efficiency shows an overall increasing trend in retained earnings on assets, with significant quarter-to-quarter variability.  Earning per share displays a significant decline.