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 79.46 (%).Trend:Decrease 30.1% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 175.76 (%).Trend:Increase 121.19% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 98.23 (%).Trend:Decrease 44.11% than previous quarter

Overall: increasing (23.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 677.88 (%).Trend:Decrease 35.41% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1204.55 (%).Trend:Increase 77.69% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 639.11 (%).Trend:Decrease 46.94% than previous quarter

Overall: decreasing (-5.72%). 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 -217.13 (%).Trend:Decrease 18.15% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -543.31 (%).Trend:Increase 150.22% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -358.17 (%).Trend:Decrease 34.08% than previous quarter

Overall: decreasing (64.96%). 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 -26.13 (%).Trend:Increase 14.15% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -36.74 (%).Trend:Increase 40.6% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -45.37 (%).Trend:Increase 23.49% than previous quarter

Overall: decreasing (73.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2021 to Q2 2022, significant fluctuations occurred. Liabilities on revenue showed an overall increase, while current assets on revenue showed an overall decrease.  The ratio of retained earnings to revenue and retained earnings on assets both decreased substantially, indicating potential concerns requiring further investigation.  Significant variation is evident across all periods.