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 33.8 (%).Trend:Decrease 31.17% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 88.47 (%).Trend:Increase 161.75% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.05 (%).Trend:Decrease 50.21% than previous quarter

Overall: increasing (30.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 61.6 (%).Trend:Decrease 32.82% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 163.93 (%).Trend:Increase 166.12% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 82.33 (%).Trend:Decrease 49.78% than previous quarter

Overall: increasing (33.65%). 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 -8.75 (%).Trend:Decrease 40.68% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -11.06 (%).Trend:Increase 26.4% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 0.5 (%).Trend:Decrease 104.52% than previous quarter

Overall: increasing (-105.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.64 (%).Trend:Decrease 3.41% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.52 (%).Trend:Decrease 14.66% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.28 (%).Trend:Decrease 3.68% than previous quarter

Overall: decreasing (-17.8%). Fluctuation: **Little** (low variation).


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 -9.88 (%).Trend:Decrease 10.34% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -4.85 (%).Trend:Decrease 50.91% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 0.44 (%).Trend:Decrease 109.07% than previous quarter

Overall: increasing (-104.45%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.36 (USD).Trend:Increase 100.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.37 (USD).Trend:Increase 2.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.44 (USD).Trend:Increase 289.19% than previous quarter

Overall: increasing (300.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 displays substantial fluctuations in working capital efficiency, liabilities and current assets on revenue, cost efficiency (SG&A), retained earnings-revenue ratios, investment efficiency, and earnings per share.  Trends show increases and decreases with considerable volatility.  Identifying outliers and handling zero values are necessary steps for proper analysis.