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 35.18 (%).Trend:Decrease 29.84% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 116.59 (%).Trend:Increase 231.41% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 55.04 (%).Trend:Decrease 52.79% than previous quarter

Overall: increasing (56.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 155.94 (%).Trend:Decrease 32.08% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 422.9 (%).Trend:Increase 171.19% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 197.77 (%).Trend:Decrease 53.23% than previous quarter

Overall: increasing (26.82%). 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 -5.99 (%).Trend:Decrease 60.01% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -15.85 (%).Trend:Increase 164.61% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -15.26 (%).Trend:Decrease 3.72% than previous quarter

Overall: decreasing (154.76%). 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 -2.91 (%).Trend:Decrease 42.03% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -2.75 (%).Trend:Decrease 5.5% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -5.3 (%).Trend:Increase 92.73% than previous quarter

Overall: decreasing (82.13%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.66 (USD).Trend:Increase 45.61% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.19 (USD).Trend:Decrease 111.45% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.02 (USD).Trend:Increase 436.84% than previous quarter

Overall: decreasing (-161.45%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal considerable instability in key metrics. Liabilities and current assets on revenue demonstrate increases, but with substantial volatility. Cost efficiency (retained earnings to revenue) decreases overall but exhibits high quarterly variations.  Investment efficiency (retained earnings on assets) and earnings per share reveal substantial overall decreases with equally significant quarterly variations. The data underscores the volatile financial performance in this period.