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 133.64 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 303.48 (%).Trend:Increase 127.09% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 136.23 (%).Trend:Decrease 55.11% than previous quarter

Overall: increasing (1.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 445.76 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 810.36 (%).Trend:Increase 81.79% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 340.25 (%).Trend:Decrease 58.01% than previous quarter

Overall: decreasing (-23.67%). 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 -1467.03 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2253.77 (%).Trend:Increase 53.63% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1097.53 (%).Trend:Decrease 51.3% than previous quarter

Overall: increasing (-25.19%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 256.41 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 163.91 (%).Trend:Decrease 36.08% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 145.42 (%).Trend:Decrease 11.28% than previous quarter

Overall: decreasing (-43.29%). 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 -311.82 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -146.26 (%).Trend:Decrease 53.09% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -163.21 (%).Trend:Increase 11.59% than previous quarter

Overall: increasing (-47.66%). Fluctuation: **Significant** (high variation).

Earning Per Share


The analysis from Q3 2021 to Q2 2022 shows significant fluctuations across key metrics.  Liabilities on revenue increased slightly (1.94%), while current assets on revenue decreased significantly (-23.67%). Cost efficiency metrics, including the ratio of retained earnings to revenue (-25.19%) and SG&A expense ratio (-43.29%), showed substantial changes.  Retained earnings on assets also increased (-47.66%).