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 70.87 (%).Trend:Increase 4.73% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 208.72 (%).Trend:Increase 194.51% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 78.46 (%).Trend:Decrease 62.41% than previous quarter

Overall: increasing (10.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 17.75 (%).Trend:Decrease 28.51% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 51.42 (%).Trend:Increase 189.69% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 25.9 (%).Trend:Decrease 49.63% than previous quarter

Overall: increasing (45.92%). 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 -193.63 (%).Trend:Decrease 36.13% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -362.92 (%).Trend:Increase 87.43% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -139.7 (%).Trend:Decrease 61.51% than previous quarter

Overall: increasing (-27.85%). 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 -71.36 (%).Trend:Increase 7.16% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -61.95 (%).Trend:Decrease 13.19% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -54.59 (%).Trend:Decrease 11.88% than previous quarter

Overall: increasing (-23.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.98 (USD).Trend:Increase 273.58% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.86 (USD).Trend:Decrease 6.06% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.02 (USD).Trend:Decrease 98.92% than previous quarter

Overall: increasing (-98.99%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show substantial volatility in working capital efficiency, with increasing liabilities and current assets but high variation. Cost efficiency shows a significant improvement (a negative decrease to an even lower negative value) in the ratio of retained earnings to revenue, despite significant fluctuation. Investment efficiency and earnings per share also display substantial volatility.