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 415.28 (%).Trend:Decrease 16.46% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 1928.24 (%).Trend:Increase 364.32% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 860.9 (%).Trend:Decrease 55.35% than previous quarter

Overall: increasing (107.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 7016.52 (%).Trend:Decrease 35.64% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 27404.68 (%).Trend:Increase 290.57% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 13747.81 (%).Trend:Decrease 49.83% than previous quarter

Overall: increasing (95.93%). 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 -8705.17 (%).Trend:Decrease 26.44% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -47506.08 (%).Trend:Increase 445.72% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -21198.3 (%).Trend:Decrease 55.38% than previous quarter

Overall: decreasing (143.51%). 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 -122.37 (%).Trend:Increase 14.27% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -162.37 (%).Trend:Increase 32.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -145.81 (%).Trend:Decrease 10.2% than previous quarter

Overall: decreasing (19.16%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2021 to Q2 2022, key financial indicators demonstrate significant increases and volatility. Liabilities on revenue showed an overall increase of 107.31%, while current assets on revenue increased by 95.93%, both characterized by substantial fluctuations.  The ratio of retained earnings to revenue decreased (-143.51%) with high volatility, indicating worsening cost efficiency. Retained earnings on assets also decreased (-19.16%), again displaying significant variability.  Absence of SG&A and EPS data limits the analysis.