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 20.04 (%).Trend:Decrease 17.36% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 41.51 (%).Trend:Increase 107.14% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 28.44 (%).Trend:Decrease 31.49% than previous quarter

Overall: increasing (41.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 174.28 (%).Trend:Decrease 37.4% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 281.71 (%).Trend:Increase 61.64% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 142.38 (%).Trend:Decrease 49.46% than previous quarter

Overall: decreasing (-18.3%). 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 -168.28 (%).Trend:Decrease 29.07% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -442.34 (%).Trend:Increase 162.86% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -229.04 (%).Trend:Decrease 48.22% than previous quarter

Overall: decreasing (36.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 54.78 (%).Trend:Increase 6.41% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 60.57 (%).Trend:Increase 10.57% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 60.7 (%).Trend:Increase 0.21% than previous quarter

Overall: increasing (10.81%). 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 -85.59 (%).Trend:Increase 14.93% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -100.26 (%).Trend:Increase 17.14% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -106.14 (%).Trend:Increase 5.86% than previous quarter

Overall: decreasing (24.01%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.42 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.09 (USD).Trend:Decrease 78.57% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.32 (USD).Trend:Increase 255.56% than previous quarter

Overall: increasing (-23.81%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue increased substantially from Q3 2021 to Q1 2022, then decreased in Q2 2022. Current assets on revenue also fluctuated significantly, decreasing in Q3 2021 and Q2 2022, and increasing in Q1 2022. Cost efficiency shows a significant decreasing trend in the ratio of retained earnings to revenue, with substantial increases and decreases between quarters. SG&A expense ratio exhibits a relatively stable increasing trend. Invest efficiency demonstrates significant fluctuation in retained earnings on assets, with increasing and decreasing trends between quarters. Earning per share also shows significant fluctuation, with a combination of increases and decreases. Overall, the financial performance in Q3 2021 to Q2 2022 shows substantial volatility in various key metrics.