Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2022 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 128.79 (%).Trend:Decrease 33.1% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 350.61 (%).Trend:Increase 172.23% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 148.5 (%).Trend:Decrease 57.65% than previous quarter

Overall: increasing (15.3%). 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 -105.32 (%).Trend:Decrease 33.19% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -331.45 (%).Trend:Increase 214.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -155.8 (%).Trend:Decrease 52.99% than previous quarter

Overall: decreasing (47.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.65 (%).Trend:Increase 3.1% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.07 (%).Trend:Increase 12.32% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.88 (%).Trend:Decrease 5.39% than previous quarter

Overall: increasing (6.26%). Fluctuation: **Little** (low 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 -40.04 (%).Trend:Decrease 0.62% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -41.54 (%).Trend:Increase 3.75% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -41.37 (%).Trend:Decrease 0.41% than previous quarter

Overall: decreasing (3.32%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2021 to Q2 2022 reveal significant volatility in working capital and cost efficiency metrics.  Current assets on revenue exhibit a large increase in Q1 2022, followed by substantial decreases in Q2 and Q3.  The ratio of retained earnings to revenue displays a similar pattern of substantial variation, with large increases and decreases.  While SG&A expense ratios show a relatively small, positive increase overall, investment efficiency metrics (retained earnings on assets) also display substantial fluctuation.