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 40.83 (%).Trend:Decrease 33.15% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 130.6 (%).Trend:Increase 219.86% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 63.03 (%).Trend:Decrease 51.74% than previous quarter

Overall: increasing (54.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 32.14 (%).Trend:Decrease 32.39% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 60.51 (%).Trend:Increase 88.27% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 26.9 (%).Trend:Decrease 55.54% than previous quarter

Overall: decreasing (-16.3%). 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 -126.29 (%).Trend:Decrease 35.3% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -329.88 (%).Trend:Increase 161.21% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -168.98 (%).Trend:Decrease 48.78% than previous quarter

Overall: decreasing (33.8%). 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 -64.13 (%).Trend:Decrease 2.18% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -54.24 (%).Trend:Decrease 15.42% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -54.71 (%).Trend:Increase 0.87% than previous quarter

Overall: increasing (-14.69%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period Q3 2021 to Q2 2022 shows significant variability in key financial ratios.  Liabilities relative to revenue increased substantially, while current assets relative to revenue decreased.  The ratio of retained earnings to revenue worsened, indicating potential profitability concerns.  Retained earnings on assets improved slightly but remained negative.  Further investigation is required into these volatile trends.