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 23.16 (%).Trend:Decrease 35.0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 82.32 (%).Trend:Increase 255.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 38.64 (%).Trend:Decrease 53.06% than previous quarter

Overall: increasing (66.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 34.05 (%).Trend:Decrease 37.06% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 107.73 (%).Trend:Increase 216.39% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 52.41 (%).Trend:Decrease 51.35% than previous quarter

Overall: increasing (53.92%). 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 -24.79 (%).Trend:Decrease 29.65% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -81.41 (%).Trend:Increase 228.4% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -37.72 (%).Trend:Decrease 53.67% than previous quarter

Overall: decreasing (52.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.42 (%).Trend:Increase 0.78% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.05 (%).Trend:Increase 1.89% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.9 (%).Trend:Decrease 0.44% than previous quarter

Overall: increasing (1.44%). 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 -38.97 (%).Trend:Increase 7.41% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -38.5 (%).Trend:Decrease 1.21% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -36.73 (%).Trend:Decrease 4.6% than previous quarter

Overall: increasing (-5.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.81 (USD).Trend:Increase 41.11% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.98 (USD).Trend:Decrease 74.28% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.86 (USD).Trend:Increase 89.8% than previous quarter

Overall: decreasing (-51.18%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show considerable volatility. Liabilities and current assets on revenue increased in Q1 2022, following a downturn.  The ratio of retained earnings to revenue showed a large decrease overall. The selling, general, and administrative (SG&A) expense ratio remained fairly stable.  Investment efficiency demonstrates a slightly decreasing trend in retained earnings on assets, yet significant fluctuations are evident. Earnings per share saw a substantial decrease in Q1 2022, reversing a growth pattern. Overall, substantial variation in key metrics requires thorough analysis of underlying causes.