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 from Q3 2021 to Q2 2022 reveal significant volatility across various financial metrics. Liabilities and current assets on revenue decreased with substantial variation. The ratio of retained earnings to revenue trended upward but with considerable fluctuation.  The selling, general, and administrative (SG&A) expense ratio declined considerably but with large swings.  Investment efficiency (retained earnings on assets) also demonstrates a significant downward trend, though with high variability.  The high volatility across all key financial metrics suggests a period of dynamic financial performance requiring careful analysis of underlying factors.