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 23.99 (%).Trend:Decrease 29.73% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 50.08 (%).Trend:Increase 108.75% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.79 (%).Trend:Decrease 38.52% than previous quarter

Overall: increasing (28.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 59.1 (%).Trend:Decrease 6.04% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 104.76 (%).Trend:Increase 77.26% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 59.42 (%).Trend:Decrease 43.28% than previous quarter

Overall: increasing (0.54%). 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 26.59 (%).Trend:Decrease 37.99% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 63.66 (%).Trend:Increase 139.41% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 32.55 (%).Trend:Decrease 48.87% than previous quarter

Overall: increasing (22.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 21.89 (%).Trend:Decrease 15.06% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 20.79 (%).Trend:Decrease 5.03% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 18.34 (%).Trend:Decrease 11.78% than previous quarter

Overall: decreasing (-16.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.24 (USD).Trend:Increase 300.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 54.17% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.08 (USD).Trend:Decrease 172.73% than previous quarter

Overall: decreasing (-133.33%). Fluctuation: **Significant** (high variation).



Financial statements reveal highly volatile performance across several key metrics. Working capital efficiency, liabilities, and current assets, display significant fluctuations. Cost efficiency, as measured by retained earnings to revenue, demonstrates a similar pattern. Investment efficiency remains consistently declining. Earnings per share fluctuate drastically, with significant positive and negative changes, demanding further scrutiny.  Understanding the cause of these frequent shifts is crucial.