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 69.23 (%).Trend:Decrease 37.84% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 237.16 (%).Trend:Increase 242.57% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 94.0 (%).Trend:Decrease 60.36% than previous quarter

Overall: increasing (35.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 149.54 (%).Trend:Decrease 38.03% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 484.34 (%).Trend:Increase 223.89% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 154.72 (%).Trend:Decrease 68.06% than previous quarter

Overall: increasing (3.46%). 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 -55.4 (%).Trend:Decrease 37.89% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -263.97 (%).Trend:Increase 376.48% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -169.64 (%).Trend:Decrease 35.74% than previous quarter

Overall: decreasing (206.21%). 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 -13.72 (%).Trend:Decrease 11.71% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -20.89 (%).Trend:Increase 52.26% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -31.88 (%).Trend:Increase 52.61% than previous quarter

Overall: decreasing (132.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.26 (USD).Trend:Increase 108.97% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.89 (USD).Trend:Decrease 72.7% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.44 (USD).Trend:Decrease 50.56% than previous quarter

Overall: decreasing (-86.5%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 showcase considerable volatility.  Liabilities on revenue decreased, then increased significantly, showing unstable working capital management. Current assets on revenue followed a similar pattern.  Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased significantly then increased sharply, and investment efficiency had a slight downward trend. Earnings per share displayed fluctuations with a significant decline in Q2 2022.  These highly variable trends necessitate a thorough analysis of underlying factors and potential corrective actions.