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 2375.0 (%).Trend:Decrease 38.23% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 20740.0 (%).Trend:Increase 773.26% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 1892.31 (%).Trend:Decrease 90.88% than previous quarter

Overall: decreasing (-20.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 732225.0 (%).Trend:Decrease 18.15% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 3316160.0 (%).Trend:Increase 352.89% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 415879.49 (%).Trend:Decrease 87.46% than previous quarter

Overall: decreasing (-43.2%). 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 -172129.17 (%).Trend:Decrease 9.36% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -1085100.0 (%).Trend:Increase 530.4% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -150492.31 (%).Trend:Decrease 86.13% than previous quarter

Overall: increasing (-12.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 200166.67 (%).Trend:Decrease 10.94% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 63700.0 (%).Trend:Decrease 68.18% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15976.92 (%).Trend:Decrease 74.92% than previous quarter

Overall: decreasing (-92.02%). 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 -21.24 (%).Trend:Increase 10.11% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -29.52 (%).Trend:Increase 38.98% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -32.66 (%).Trend:Increase 10.64% than previous quarter

Overall: decreasing (53.77%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.47 (USD).Trend:Increase 11.9% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.05 (USD).Trend:Decrease 89.36% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.11 (USD).Trend:Increase 120.0% than previous quarter

Overall: increasing (-76.6%). Fluctuation: **Significant** (high variation).



The Q3 2021 – Q2 2022 data reveals significant variability in financial performance.  Liabilities and current assets on revenue show a net decrease, but with considerable fluctuation. The ratio of retained earnings to revenue increased, although remaining negative, while the SG&A expense ratio decreased significantly.  Retained earnings on assets and earnings per share both declined, suggesting continued financial challenges.