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 279.66 (%).Trend:Decrease 43.9% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 751.49 (%).Trend:Increase 168.72% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 391.71 (%).Trend:Decrease 47.88% than previous quarter

Overall: increasing (40.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 317.21 (%).Trend:Decrease 44.63% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 855.19 (%).Trend:Increase 169.6% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 446.28 (%).Trend:Decrease 47.82% than previous quarter

Overall: increasing (40.69%). 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 -128.58 (%).Trend:Decrease 39.19% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -371.83 (%).Trend:Increase 189.18% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -181.35 (%).Trend:Decrease 51.23% than previous quarter

Overall: decreasing (41.04%). 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 -15.59 (%).Trend:Increase 6.93% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -17.41 (%).Trend:Increase 11.67% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -17.69 (%).Trend:Increase 1.61% than previous quarter

Overall: decreasing (13.47%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2021 to Q2 2022 financial statements indicate significant fluctuation in working capital, cost, and investment efficiency.  Liabilities and current assets on revenue showed increasing trends with substantial variations. Cost efficiency (retained earnings to revenue) reveals a decreasing trend with considerable volatility. Investment efficiency (retained earnings on assets) displays a slightly decreasing trend and substantial volatility across quarters. These highly volatile trends indicate operational issues that require immediate investigation.