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 113.77 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 358.35 (%).Trend:Increase 214.98% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 175.5 (%).Trend:Decrease 51.03% than previous quarter

Overall: increasing (54.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 124.23 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 332.4 (%).Trend:Increase 167.57% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 183.18 (%).Trend:Decrease 44.89% than previous quarter

Overall: increasing (47.45%). 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 -89.08 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -240.03 (%).Trend:Increase 169.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -111.47 (%).Trend:Decrease 53.56% than previous quarter

Overall: decreasing (25.13%). 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 -36.18 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -32.7 (%).Trend:Decrease 9.62% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -29.79 (%).Trend:Decrease 8.9% than previous quarter

Overall: increasing (-17.66%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2021 to Q2 2022 financials shows significant quarterly fluctuations in liabilities and current assets compared to revenue.  Cost efficiency and retained earnings/revenue ratios also show high variation, with an overall decreasing trend in the latter.  Retained earnings on assets demonstrate an overall increasing trend.  The considerable variability in reported figures warrants further investigation and a complete data set for a conclusive evaluation.