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 32.79 (%).Trend:Decrease 23.51% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 118.29 (%).Trend:Increase 260.75% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 61.77 (%).Trend:Decrease 47.78% than previous quarter

Overall: increasing (88.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 85.49 (%).Trend:Decrease 32.81% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 260.26 (%).Trend:Increase 204.43% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 132.25 (%).Trend:Decrease 49.19% than previous quarter

Overall: increasing (54.7%). 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 185.99 (%).Trend:Decrease 35.11% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 475.19 (%).Trend:Increase 155.49% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 224.1 (%).Trend:Decrease 52.84% than previous quarter

Overall: increasing (20.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.84 (%).Trend:Increase 1.44% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.05 (%).Trend:Decrease 17.35% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.08 (%).Trend:Decrease 5.37% than previous quarter

Overall: decreasing (-21.79%). 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 136.29 (%).Trend:Decrease 3.16% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 124.64 (%).Trend:Decrease 8.55% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 121.93 (%).Trend:Decrease 2.17% than previous quarter

Overall: decreasing (-10.54%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.09 (USD).Trend:Decrease 175.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.02 (USD).Trend:Decrease 77.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.02 (USD).Trend:Decrease 200.0% than previous quarter

Overall: increasing (-122.22%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show volatile performance.  Liabilities and current assets on revenue exhibit large fluctuations, indicating instability.  The ratio of retained earnings to revenue also shows high variability, suggesting potential underlying issues.  SG&A expense ratio shows a modest decrease, indicating possible cost-cutting efforts. Investment efficiency, as measured by retained earnings on assets, shows a steady downward trend.  Earnings per share are highly negative and volatile, suggesting significant financial challenges.  Detailed outlier analysis and data quality checks are required.