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 140.79 (%).Trend:Decrease 58.89% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 149.35 (%).Trend:Increase 6.08% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 66.97 (%).Trend:Decrease 55.16% than previous quarter

Overall: decreasing (-52.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 951.05 (%).Trend:Decrease 58.27% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 978.23 (%).Trend:Increase 2.86% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 424.67 (%).Trend:Decrease 56.59% than previous quarter

Overall: decreasing (-55.35%). 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 -4712.52 (%).Trend:Decrease 51.03% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -7670.81 (%).Trend:Increase 62.78% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -3541.96 (%).Trend:Decrease 53.83% than previous quarter

Overall: increasing (-24.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 363.42 (%).Trend:Decrease 22.23% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 135.06 (%).Trend:Decrease 62.84% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 127.15 (%).Trend:Decrease 5.86% than previous quarter

Overall: decreasing (-65.01%). Fluctuation: **Significant** (high 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 -366.72 (%).Trend:Increase 20.76% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -636.61 (%).Trend:Increase 73.6% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -716.12 (%).Trend:Increase 12.49% than previous quarter

Overall: decreasing (95.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2021 to Q2 2022 show substantial fluctuation in key financial metrics. Liabilities and current assets on revenue show a decrease with high variability, while the ratio of retained earnings to revenue showed an overall increase, but with significant quarter-to-quarter fluctuation. The Selling, General, and Administrative (SG&A) expense ratio decreased considerably, again with considerable fluctuation.  Investment efficiency, measured by retained earnings on assets, continued a downward trend with substantial variability.  The overall financial picture suggests a dynamic and uncertain period of financial performance with large swings in key metrics.