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 13.92 (%).Trend:Decrease 35.62% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 39.24 (%).Trend:Increase 181.9% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 28.28 (%).Trend:Decrease 27.93% than previous quarter

Overall: increasing (103.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 165.83 (%).Trend:Decrease 31.62% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 557.91 (%).Trend:Increase 236.43% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 261.61 (%).Trend:Decrease 53.11% than previous quarter

Overall: increasing (57.76%). 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 -126.68 (%).Trend:Decrease 39.16% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -352.05 (%).Trend:Increase 177.9% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -166.58 (%).Trend:Decrease 52.68% than previous quarter

Overall: decreasing (31.5%). 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 -69.57 (%).Trend:Decrease 12.23% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -56.88 (%).Trend:Decrease 18.24% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -55.95 (%).Trend:Decrease 1.64% than previous quarter

Overall: increasing (-19.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.22 (USD).Trend:Increase 175.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 104.55% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.07 (USD).Trend:Increase 600.0% than previous quarter

Overall: decreasing (-131.82%). Fluctuation: **Significant** (high variation).



Working capital efficiency in Q3 2021 to Q2 2022 shows significant fluctuation. Liabilities on revenue increased substantially in Q1 2022, then decreased in Q2 2022, and further in Q3 2022. Current assets on revenue also exhibit significant variability, increasing sharply in Q1 2022 and then decreasing in Q2 and Q3 2022. Cost efficiency, measured by retained earnings to revenue, displays a consistent pattern of decrease. Investment efficiency (retained earnings on assets) demonstrates decreasing trends.  Earnings per share show an increase in Q3 2021, decrease in Q1 2022, and an even larger increase in Q2 2022.  Significant fluctuations and a lack of consistent trends are present.