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 35.01 (%).Trend:Decrease 23.64% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 80.08 (%).Trend:Increase 128.73% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.86 (%).Trend:Decrease 52.72% than previous quarter

Overall: increasing (8.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 65.73 (%).Trend:Decrease 40.09% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 131.18 (%).Trend:Increase 99.57% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 92.95 (%).Trend:Decrease 29.14% than previous quarter

Overall: increasing (41.41%). 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 -64.27 (%).Trend:Decrease 24.19% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -215.66 (%).Trend:Increase 235.55% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -165.9 (%).Trend:Decrease 23.07% than previous quarter

Overall: decreasing (158.13%). 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 -21.9 (%).Trend:Increase 17.43% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -32.25 (%).Trend:Increase 47.26% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -48.86 (%).Trend:Increase 51.5% than previous quarter

Overall: decreasing (123.11%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statement data from Q3 2021 to Q2 2022 indicates a mixed performance.  Liabilities on revenue show a slight overall increase (8.14%) but with significant fluctuations.  Current assets on revenue are also increasing (41.41%) overall but exhibit considerable volatility. Cost efficiency, as measured by the retained earnings to revenue ratio, shows a substantial decrease (158.13%), with high fluctuation.  Investment efficiency and retained earnings on assets also show a substantial decrease (123.11%) with significant volatility, indicating financial instability.