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 24.32 (%).Trend:Decrease 37.35% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 78.32 (%).Trend:Increase 222.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.99 (%).Trend:Decrease 57.88% than previous quarter

Overall: increasing (35.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 41.56 (%).Trend:Decrease 36.54% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 127.89 (%).Trend:Increase 207.72% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 57.0 (%).Trend:Decrease 55.43% than previous quarter

Overall: increasing (37.15%). 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 -3.46 (%).Trend:Increase 26.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -11.61 (%).Trend:Increase 235.55% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -5.37 (%).Trend:Decrease 53.75% than previous quarter

Overall: decreasing (55.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.45 (%).Trend:Decrease 8.81% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.23 (%).Trend:Decrease 4.94% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.05 (%).Trend:Decrease 4.26% than previous quarter

Overall: decreasing (-8.99%). 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 -3.22 (%).Trend:Increase 91.67% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -4.03 (%).Trend:Increase 25.16% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -4.13 (%).Trend:Increase 2.48% than previous quarter

Overall: decreasing (28.26%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.69 (USD).Trend:Increase 885.71% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.04 (USD).Trend:Decrease 105.8% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.11 (USD).Trend:Increase 175.0% than previous quarter

Overall: increasing (-115.94%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2021 to Q2 2022 shows significant variations in key metrics. Liabilities and current assets on revenue exhibit large swings between quarters. The ratio of retained earnings to revenue is declining, while SG&A expenses show a modest decrease.  Investment efficiency and earnings per share also display substantial fluctuations.  Analysis, after excluding outliers and zeros, will be needed to identify the underlying trends and implications.