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 59.09 (%).Trend:Decrease 32.35% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 113.6 (%).Trend:Increase 92.25% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 58.62 (%).Trend:Decrease 48.4% than previous quarter

Overall: decreasing (-0.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 113.39 (%).Trend:Decrease 32.28% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 340.44 (%).Trend:Increase 200.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 189.12 (%).Trend:Decrease 44.45% than previous quarter

Overall: increasing (66.79%). 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 -824.12 (%).Trend:Decrease 42.46% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -1515.56 (%).Trend:Increase 83.9% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -646.58 (%).Trend:Decrease 57.34% than previous quarter

Overall: increasing (-21.54%). 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 -300.46 (%).Trend:Decrease 8.31% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -223.56 (%).Trend:Decrease 25.59% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -183.32 (%).Trend:Decrease 18.0% than previous quarter

Overall: increasing (-38.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.2 (USD).Trend:Increase 54.93% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.95 (USD).Trend:Decrease 56.82% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.27 (USD).Trend:Increase 138.95% than previous quarter

Overall: increasing (3.18%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 indicate significant fluctuations. Liabilities on revenue decreased in Q3 2021, then increased markedly in Q1 2022, before decreasing again in Q2 2022. Current assets on revenue followed a similar pattern, showing substantial increases and decreases. Cost efficiency, measured by the ratio of retained earnings to revenue, declined consistently across the period. Investment efficiency (retained earnings on assets) also displayed a steady decrease. Earnings per share showed an increase in Q3 2021, followed by a significant drop in Q1 2022, and then a substantial rise in Q2 2022.