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 86.82 (%).Trend:Decrease 36.59% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 273.02 (%).Trend:Increase 214.47% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 138.62 (%).Trend:Decrease 49.23% than previous quarter

Overall: increasing (59.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 78.57 (%).Trend:Decrease 34.89% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 390.04 (%).Trend:Increase 396.42% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 246.77 (%).Trend:Decrease 36.73% than previous quarter

Overall: increasing (214.08%). 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 -230.26 (%).Trend:Decrease 34.01% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -659.79 (%).Trend:Increase 186.54% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -322.45 (%).Trend:Decrease 51.13% than previous quarter

Overall: decreasing (40.04%). 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 -139.85 (%).Trend:Increase 2.42% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -101.95 (%).Trend:Decrease 27.1% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -88.12 (%).Trend:Decrease 13.57% than previous quarter

Overall: increasing (-36.99%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance demonstrates substantial volatility, particularly in working capital efficiency metrics. Liabilities on revenue saw a significant increase in Q1 2022, followed by decreases in Q2 and Q3 2022. Current assets followed a similar pattern. Cost efficiency shows a steady decline in the ratio of retained earnings to revenue, with large fluctuations. Investment efficiency exhibits slight increases in retained earnings on assets with considerable quarter-to-quarter variation.