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 77.24 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 236.7 (%).Trend:Increase 206.45% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 166.67 (%).Trend:Decrease 29.59% than previous quarter

Overall: increasing (115.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 1031.86 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1600.93 (%).Trend:Increase 55.15% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 1235.45 (%).Trend:Decrease 22.83% than previous quarter

Overall: increasing (19.73%). Fluctuation: **Neutral** (moderate 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 -2230.13 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -4107.17 (%).Trend:Increase 84.17% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -2773.18 (%).Trend:Decrease 32.48% than previous quarter

Overall: decreasing (24.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 48.99 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 116.26 (%).Trend:Increase 137.31% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 104.19 (%).Trend:Decrease 10.38% than previous quarter

Overall: increasing (112.68%). Fluctuation: **Significant** (high 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 -141.09 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -152.79 (%).Trend:Increase 8.29% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -141.2 (%).Trend:Decrease 7.59% than previous quarter

Overall: decreasing (0.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial data for Q3 2021 to Q2 2022 shows significant fluctuations in liabilities on revenue, current assets on revenue, and financial metrics related to cost efficiency and investment efficiency. Liabilities on revenue increased significantly in Q1 2022 before decreasing, while current assets on revenue also showed a significant increase before decreasing.  Retained earnings and SG&A expense ratios displayed decreasing and increasing trends, respectively, with notable variation.