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 37.73 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 98.62 (%).Trend:Increase 161.38% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 77.98 (%).Trend:Decrease 20.93% than previous quarter

Overall: increasing (106.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 338.51 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1030.81 (%).Trend:Increase 204.51% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 517.1 (%).Trend:Decrease 49.84% than previous quarter

Overall: increasing (52.76%). 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 -169.92 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -623.82 (%).Trend:Increase 267.13% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -376.81 (%).Trend:Decrease 39.6% than previous quarter

Overall: decreasing (121.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.33 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 47.56 (%).Trend:Increase 47.11% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51.99 (%).Trend:Increase 9.31% than previous quarter

Overall: increasing (60.81%). Fluctuation: **Neutral** (moderate 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 -43.04 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -51.22 (%).Trend:Increase 19.01% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -59.23 (%).Trend:Increase 15.64% than previous quarter

Overall: decreasing (37.62%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.16 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 150.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.26 (USD).Trend:Increase 225.0% than previous quarter

Overall: decreasing (-262.5%). Fluctuation: **Significant** (high variation).



Significant fluctuations characterize the financial data from Q3 2021 to Q2 2022. Liabilities and current assets on revenue increased overall, though with considerable volatility.  Cost efficiency metrics were mixed; retained earnings to revenue declined sharply, while SG&A expenses rose. Investment efficiency shows a decrease in retained earnings on assets and earnings per share.