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 41.01 (%).Trend:Decrease 35.37% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 89.01 (%).Trend:Increase 117.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 50.14 (%).Trend:Decrease 43.67% than previous quarter

Overall: increasing (22.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 54.49 (%).Trend:Decrease 37.71% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 140.31 (%).Trend:Increase 157.5% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 71.15 (%).Trend:Decrease 49.29% than previous quarter

Overall: increasing (30.57%). 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 4.97 (%).Trend:Decrease 33.2% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 9.07 (%).Trend:Increase 82.49% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 2.06 (%).Trend:Decrease 77.29% than previous quarter

Overall: decreasing (-58.55%). 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 3.36 (%).Trend:Increase 5.33% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 2.23 (%).Trend:Decrease 33.63% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 1.05 (%).Trend:Decrease 52.91% than previous quarter

Overall: decreasing (-68.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.61 (USD).Trend:Decrease 10.29% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.3 (USD).Trend:Decrease 50.82% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.63 (USD).Trend:Increase 110.0% than previous quarter

Overall: decreasing (3.28%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show considerable volatility in working capital efficiency. Liabilities and current assets on revenue both demonstrate substantial fluctuation, but an overall increasing trend.  Cost efficiency, in terms of the retained earnings-to-revenue ratio, displays a notable decreasing trend with significant variation.  Investment efficiency, as measured by retained earnings on assets, also shows a consistent decline.  Earnings per share show a decreasing trend with high variation.