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 30.74 (%).Trend:Decrease 31.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 89.47 (%).Trend:Increase 191.05% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 45.53 (%).Trend:Decrease 49.11% than previous quarter

Overall: increasing (48.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 41.6 (%).Trend:Decrease 27.02% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 111.79 (%).Trend:Increase 168.73% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 53.15 (%).Trend:Decrease 52.46% than previous quarter

Overall: increasing (27.76%). 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 124.71 (%).Trend:Decrease 33.3% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 373.77 (%).Trend:Increase 199.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 181.7 (%).Trend:Decrease 51.39% than previous quarter

Overall: increasing (45.7%). 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 111.41 (%).Trend:Decrease 1.61% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 112.96 (%).Trend:Increase 1.39% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 116.53 (%).Trend:Increase 3.16% than previous quarter

Overall: increasing (4.6%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial performance from Q3 2021 to Q2 2022 reveals significant fluctuations in working capital and cost efficiency metrics. Liabilities and current assets on revenue exhibit significant quarterly swings, indicating unstable financial activity. The ratio of retained earnings to revenue, a key cost efficiency indicator, displays a similar pattern of high variation. Invest efficiency, measured by retained earnings on assets, exhibits little fluctuation.  The provided data, however, is missing information on SG&A and earnings per share.