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 17.99 (%).Trend:Decrease 15.9% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 49.94 (%).Trend:Increase 177.6% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.95 (%).Trend:Decrease 50.04% than previous quarter

Overall: increasing (38.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 84.46 (%).Trend:Decrease 31.24% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 227.31 (%).Trend:Increase 169.13% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 110.61 (%).Trend:Decrease 51.34% than previous quarter

Overall: increasing (30.96%). 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 -9.21 (%).Trend:Decrease 41.34% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -15.37 (%).Trend:Increase 66.88% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -5.55 (%).Trend:Decrease 63.89% than previous quarter

Overall: increasing (-39.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.82 (%).Trend:Increase 0.08% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.91 (%).Trend:Decrease 14.9% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.04 (%).Trend:Increase 1.19% than previous quarter

Overall: decreasing (-13.88%). 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 -6.63 (%).Trend:Decrease 12.42% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -4.25 (%).Trend:Decrease 35.9% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.19 (%).Trend:Decrease 24.94% than previous quarter

Overall: increasing (-51.89%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2021 to Q2 2022 show significant fluctuations in working capital efficiency. Liabilities on revenue increased substantially in Q1 2022, then decreased in Q2 2022, but remained elevated compared to the previous quarter.  Current assets on revenue also displayed substantial volatility, increasing dramatically in Q1 2022, then decreasing in Q2 2022. Cost efficiency data reveals a fluctuating retained earnings-to-revenue ratio that overall decreased, alongside a slight decline in the SG&A expense ratio. Investment efficiency demonstrates a consistent but slightly declining trend in retained earnings on assets. Overall, these metrics show considerable variation and potential need for further investigation into underlying business operations.