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


Financial statements from Q3 2021 to Q2 2022 reveal substantial volatility across financial metrics. Liabilities on revenue exhibit an initial decrease, followed by significant increases and subsequent declines. A similar pattern emerges for current assets on revenue.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a marked and concerning decline with negative values in Q1 and Q2 2022. Investment efficiency, as shown by retained earnings on assets, indicates a sustained downward trend.