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 50.75 (%).Trend:Decrease 34.02% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 165.99 (%).Trend:Increase 227.07% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 79.67 (%).Trend:Decrease 52.0% than previous quarter

Overall: increasing (56.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 88.74 (%).Trend:Decrease 35.05% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 273.67 (%).Trend:Increase 208.4% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 132.88 (%).Trend:Decrease 51.45% than previous quarter

Overall: increasing (49.74%). 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 -162.44 (%).Trend:Decrease 32.54% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -491.45 (%).Trend:Increase 202.54% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -246.98 (%).Trend:Decrease 49.74% than previous quarter

Overall: decreasing (52.04%). 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 -108.58 (%).Trend:Increase 5.16% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -111.36 (%).Trend:Increase 2.56% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -117.18 (%).Trend:Increase 5.23% than previous quarter

Overall: decreasing (7.92%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.67 (USD).Trend:Increase 63.41% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.2 (USD).Trend:Decrease 70.15% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.46 (USD).Trend:Increase 130.0% than previous quarter

Overall: increasing (-31.34%). Fluctuation: **Significant** (high variation).



Financial statement data from Q3 2021 to Q2 2022 shows substantial volatility in key financial metrics.  Working capital efficiency, with both liabilities and current assets on revenue, experiences significant variations, both positive and negative. Cost efficiency, reflected in a decreasing trend of the ratio of retained earnings to revenue, also exhibits significant fluctuation.  Investment efficiency, measured by retained earnings on assets, demonstrates a continuous decrease but with moderate volatility. Earning per share also displays substantial instability with notable increases and decreases. This pattern of high volatility necessitates a careful evaluation of operational efficiency and strategic direction.