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 26.34 (%).Trend:Decrease 31.97% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 80.06 (%).Trend:Increase 203.95% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.84 (%).Trend:Decrease 52.74% than previous quarter

Overall: increasing (43.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 189.65 (%).Trend:Decrease 34.95% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 558.25 (%).Trend:Increase 194.36% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 251.65 (%).Trend:Decrease 54.92% than previous quarter

Overall: increasing (32.69%). 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 -209.08 (%).Trend:Decrease 26.62% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -733.73 (%).Trend:Increase 250.93% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -348.6 (%).Trend:Decrease 52.49% than previous quarter

Overall: decreasing (66.73%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 79.77 (%).Trend:Increase 3.5% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 90.3 (%).Trend:Increase 13.2% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 85.03 (%).Trend:Decrease 5.84% than previous quarter

Overall: increasing (6.59%). 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 -102.0 (%).Trend:Increase 12.41% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -120.95 (%).Trend:Increase 18.58% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -127.79 (%).Trend:Increase 5.66% than previous quarter

Overall: decreasing (25.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2021 to Q2 2022 data reveals significant fluctuations.  Both liabilities on revenue and current assets on revenue increased, showing considerable variability. The ratio of retained earnings to revenue decreased sharply, again demonstrating high variability.  SG&A expenses increased moderately with relatively low variation.  Retained earnings on assets showed a significant decrease with high fluctuation.