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 279.66 (%).Trend:Decrease 43.9% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 751.49 (%).Trend:Increase 168.72% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 391.71 (%).Trend:Decrease 47.88% than previous quarter

Overall: increasing (40.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 317.21 (%).Trend:Decrease 44.63% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 855.19 (%).Trend:Increase 169.6% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 446.28 (%).Trend:Decrease 47.82% than previous quarter

Overall: increasing (40.69%). 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 -128.58 (%).Trend:Decrease 39.19% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -371.83 (%).Trend:Increase 189.18% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -181.35 (%).Trend:Decrease 51.23% than previous quarter

Overall: decreasing (41.04%). 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 -15.59 (%).Trend:Increase 6.93% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -17.41 (%).Trend:Increase 11.67% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -17.69 (%).Trend:Increase 1.61% than previous quarter

Overall: decreasing (13.47%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2021 to Q2 2022 reveal significant volatility in working capital efficiency. Liabilities on revenue increased overall, but with substantial quarter-to-quarter fluctuations.  Current assets on revenue also show a similar pattern of increase overall, yet significant variations. Cost efficiency, gauged by the retained earnings-to-revenue ratio, decreased overall with notable quarter-to-quarter fluctuations. Investment efficiency, calculated by retained earnings on assets, also decreased with considerable variations.  Overall, the financial performance appears unstable, with high variability in key metrics.