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 56.87 (%).Trend:Decrease 29.13% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 185.06 (%).Trend:Increase 225.41% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 80.76 (%).Trend:Decrease 56.36% than previous quarter

Overall: increasing (42.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 29.15 (%).Trend:Decrease 33.86% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 109.52 (%).Trend:Increase 275.71% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 47.26 (%).Trend:Decrease 56.85% than previous quarter

Overall: increasing (62.13%). 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 -212.45 (%).Trend:Decrease 37.23% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -487.91 (%).Trend:Increase 129.66% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -220.6 (%).Trend:Decrease 54.79% than previous quarter

Overall: decreasing (3.84%). 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 -130.77 (%).Trend:Decrease 0.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -119.2 (%).Trend:Decrease 8.85% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -112.69 (%).Trend:Decrease 5.46% than previous quarter

Overall: increasing (-13.83%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2021 to Q2 2022 show substantial fluctuations in working capital and cost efficiency measures. Liabilities on revenue show an overall upward trend (42.01%) but with high variation. Current assets on revenue also trended upward (62.13%) but with substantial variation.  Cost efficiency, in terms of retained earnings-to-revenue, displays a slight overall decrease (3.84%) but with high volatility.  Investment efficiency, represented by retained earnings on assets, demonstrated an overall increase, despite fluctuations.