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 37.63 (%).Trend:Decrease 48.6% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 80.92 (%).Trend:Increase 115.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 43.66 (%).Trend:Decrease 46.05% than previous quarter

Overall: increasing (16.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 50.79 (%).Trend:Decrease 56.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 134.11 (%).Trend:Increase 164.05% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 68.92 (%).Trend:Decrease 48.61% than previous quarter

Overall: increasing (35.7%). 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 20.09 (%).Trend:Decrease 39.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 61.22 (%).Trend:Increase 204.73% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 30.78 (%).Trend:Decrease 49.72% than previous quarter

Overall: increasing (53.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.08 (%).Trend:Decrease 9.0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.45 (%).Trend:Decrease 12.98% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.98 (%).Trend:Increase 1.19% than previous quarter

Overall: decreasing (-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 15.03 (%).Trend:Increase 19.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 19.84 (%).Trend:Increase 32.0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 20.3 (%).Trend:Increase 2.32% than previous quarter

Overall: increasing (35.06%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -10.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 106.2% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.38 (USD).Trend:Increase 122.58% than previous quarter

Overall: increasing (-113.8%). Fluctuation: **Significant** (high variation).



Financial statements covering Q3 2021 to Q2 2022 reveal a picture of significant fluctuation in financial metrics.  Working capital metrics, liabilities and current assets on revenue, saw increases and decreases across the period, with high volatility.  Cost efficiency, particularly the retained earnings ratio, showed a significant overall increase with volatility.  SG&A expense ratio remained consistently lower, showing little fluctuation.  Investment efficiency demonstrated a steady upward trajectory in retained earnings on assets, with moderate fluctuation. Earnings per share transitioned from negative to positive, but with significant swings.