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 68.78 (%).Trend:Decrease 90.13% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 583.8 (%).Trend:Increase 748.79% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 143.21 (%).Trend:Decrease 75.47% than previous quarter

Overall: increasing (108.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 408.11 (%).Trend:Decrease 86.77% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 3640.3 (%).Trend:Increase 791.99% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 792.74 (%).Trend:Decrease 78.22% than previous quarter

Overall: increasing (94.25%). 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 -202.38 (%).Trend:Decrease 95.82% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2006.19 (%).Trend:Increase 891.3% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -461.17 (%).Trend:Decrease 77.01% than previous quarter

Overall: decreasing (127.87%). 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 -45.75 (%).Trend:Decrease 64.88% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -51.44 (%).Trend:Increase 12.44% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -54.08 (%).Trend:Increase 5.13% than previous quarter

Overall: decreasing (18.21%). Fluctuation: **Significant** (high variation).

Earning Per Share


Significant fluctuations are observed from Q3 2021 to Q2 2022. Liabilities on revenue increased (108.21%), while current assets on revenue also increased (94.25%).  However, the ratio of retained earnings to revenue decreased (-127.87%), and retained earnings on assets decreased (-18.21%).  These significant changes necessitate a detailed investigation.