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 43.37 (%).Trend:Decrease 32.24% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 155.5 (%).Trend:Increase 258.54% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 71.17 (%).Trend:Decrease 54.23% than previous quarter

Overall: increasing (64.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 84.13 (%).Trend:Decrease 32.25% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 265.12 (%).Trend:Increase 215.13% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 121.29 (%).Trend:Decrease 54.25% than previous quarter

Overall: increasing (44.17%). 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 -255.02 (%).Trend:Decrease 30.63% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -653.34 (%).Trend:Increase 156.19% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -315.11 (%).Trend:Decrease 51.77% than previous quarter

Overall: decreasing (23.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.16 (%).Trend:Increase 5.91% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.09 (%).Trend:Decrease 0.33% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.7 (%).Trend:Decrease 1.85% than previous quarter

Overall: decreasing (-2.17%). Fluctuation: **Little** (low variation).


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 -185.69 (%).Trend:Decrease 9.47% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -139.64 (%).Trend:Decrease 24.8% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -146.55 (%).Trend:Increase 4.95% than previous quarter

Overall: increasing (-21.08%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.05 (USD).Trend:Decrease 72.22% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.14 (USD).Trend:Increase 180.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.21 (USD).Trend:Increase 50.0% than previous quarter

Overall: decreasing (320.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 show significant fluctuations in working capital efficiency metrics. Liabilities on revenue increased dramatically in Q1 2022, then decreased in Q2 2022. Current assets on revenue followed a similar pattern of sharp increases and decreases.  Cost efficiency, measured by the ratio of retained earnings to revenue, is generally decreasing. The Selling, General, and Administrative (SG&A) expense ratio shows a slight overall decrease. Investment efficiency, as measured by retained earnings on assets, exhibits a volatile trend. Earnings per share are also decreasing and highly variable.  Overall, the financial health appears unstable with significant fluctuations across key metrics.