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 29.47 (%).Trend:Decrease 25.9% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 100.47 (%).Trend:Increase 240.92% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 48.88 (%).Trend:Decrease 51.35% than previous quarter

Overall: increasing (65.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 154.03 (%).Trend:Decrease 35.99% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 210.08 (%).Trend:Increase 36.39% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 101.88 (%).Trend:Decrease 51.5% than previous quarter

Overall: decreasing (-33.86%). 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 35.12 (%).Trend:Decrease 31.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 50.5 (%).Trend:Increase 43.79% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -7.43 (%).Trend:Decrease 114.71% than previous quarter

Overall: decreasing (-121.16%). 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 9.46 (%).Trend:Increase 5.7% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 5.63 (%).Trend:Decrease 40.49% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.86 (%).Trend:Decrease 133.04% than previous quarter

Overall: decreasing (-119.66%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 6.56 (USD).Trend:Increase 11.56% than previous quarter
Year 2022 Quarter 1: Earning Per Share -2.72 (USD).Trend:Decrease 141.46% than previous quarter
Year 2022 Quarter 2: Earning Per Share -12.73 (USD).Trend:Increase 368.01% than previous quarter

Overall: decreasing (-294.05%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021 to Q2 2022 financial data reveals substantial volatility. Liabilities on revenue increased markedly in Q1 2022 before decreasing in Q2 2022. Current assets on revenue decreased overall. Cost efficiency (retained earnings to revenue) trended downward, experiencing a substantial drop in Q2 2022.  Investment efficiency and earnings per share metrics displayed major declines across all three quarters, with extreme volatility.  This high degree of fluctuation points to significant financial instability that necessitates further scrutiny.