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 103.43 (%).Trend:Increase 74.77% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 68.7 (%).Trend:Decrease 33.58% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 61.36 (%).Trend:Decrease 10.68% than previous quarter

Overall: decreasing (-40.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 704.07 (%).Trend:Decrease 25.38% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1680.47 (%).Trend:Increase 138.68% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 564.73 (%).Trend:Decrease 66.39% than previous quarter

Overall: decreasing (-19.79%). 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 -650.97 (%).Trend:Decrease 19.55% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -556.93 (%).Trend:Decrease 14.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -342.5 (%).Trend:Decrease 38.5% than previous quarter

Overall: increasing (-47.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 74.14 (%).Trend:Increase 7.68% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.38 (%).Trend:Decrease 54.98% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.23 (%).Trend:Increase 5.54% than previous quarter

Overall: decreasing (-52.48%). 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 -87.94 (%).Trend:Increase 7.89% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -31.81 (%).Trend:Decrease 63.83% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -58.26 (%).Trend:Increase 83.15% than previous quarter

Overall: increasing (-33.75%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q3 2021 to Q2 2022 shows significant fluctuations across key financial metrics. Liabilities on Revenue and SG&A Expense Ratio decreased overall.  Current assets on revenue also decreased overall, while Ratio of Retained Earnings to Revenue and Retained Earning on Assets increased overall.  These significant variations highlight the need for a thorough analysis of underlying operational and financial factors.