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 44.14 (%).Trend:Decrease 34.37% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 119.03 (%).Trend:Increase 169.66% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 64.13 (%).Trend:Decrease 46.12% than previous quarter

Overall: increasing (45.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 263.28 (%).Trend:Increase 4.74% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 504.92 (%).Trend:Increase 91.78% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 229.79 (%).Trend:Decrease 54.49% than previous quarter

Overall: decreasing (-12.72%). 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 -287.32 (%).Trend:Decrease 23.12% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -772.67 (%).Trend:Increase 168.92% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -433.31 (%).Trend:Decrease 43.92% than previous quarter

Overall: decreasing (50.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 80.51 (%).Trend:Increase 0.5% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 76.05 (%).Trend:Decrease 5.54% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 75.73 (%).Trend:Decrease 0.42% than previous quarter

Overall: decreasing (-5.94%). 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 -99.13 (%).Trend:Decrease 23.4% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -131.04 (%).Trend:Increase 32.19% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -159.33 (%).Trend:Increase 21.59% than previous quarter

Overall: decreasing (60.73%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2021 to Q2 2022 data reveals significant fluctuations in key metrics. Liabilities on revenue increased by 45.29% overall. Current assets on revenue decreased by 12.72%, a significant drop. The ratio of retained earnings to revenue decreased by 50.81% overall, showing significant variation.  The SG&A expense ratio decreased by 5.94% with little fluctuation. Retained earnings on assets decreased by 60.73% overall and fluctuated significantly.