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 92.32 (%).Trend:Decrease 34.73% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 414.83 (%).Trend:Increase 349.34% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 209.0 (%).Trend:Decrease 49.62% than previous quarter

Overall: increasing (126.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 53.64 (%).Trend:Decrease 46.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 227.68 (%).Trend:Increase 324.46% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 103.77 (%).Trend:Decrease 54.42% than previous quarter

Overall: increasing (93.46%). 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 6.79 (%).Trend:Decrease 60.22% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -67.66 (%).Trend:Decrease 1096.47% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -43.11 (%).Trend:Decrease 36.28% than previous quarter

Overall: decreasing (-734.9%). 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 1.43 (%).Trend:Decrease 38.63% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -3.07 (%).Trend:Decrease 314.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.75 (%).Trend:Increase 22.15% than previous quarter

Overall: decreasing (-362.24%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2021 to Q2 2022 financial statements demonstrate significant fluctuations in working capital efficiency, cost efficiency, and investment efficiency.  Liabilities and current assets on revenue show a complex pattern of decreases followed by large increases and subsequent decreases. The ratio of retained earnings to revenue declined significantly, reaching negative figures in Q1 and Q2 2022. Investment efficiency, as reflected in retained earnings on assets, also shows a consistent negative trend over the period.