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 110.57 (%).Trend:Decrease 94.2% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 324.27 (%).Trend:Increase 193.27% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 153.74 (%).Trend:Decrease 52.59% than previous quarter

Overall: increasing (39.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 922.53 (%).Trend:Decrease 82.73% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 2157.43 (%).Trend:Increase 133.86% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 1636.54 (%).Trend:Decrease 24.14% than previous quarter

Overall: increasing (77.4%). 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 -8409.56 (%).Trend:Decrease 73.5% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -26195.49 (%).Trend:Increase 211.5% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -12705.43 (%).Trend:Decrease 51.5% than previous quarter

Overall: decreasing (51.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 565.85 (%).Trend:Decrease 58.69% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 574.85 (%).Trend:Increase 1.59% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 536.29 (%).Trend:Decrease 6.71% than previous quarter

Overall: decreasing (-5.22%). 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 -907.73 (%).Trend:Increase 53.57% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -1214.2 (%).Trend:Increase 33.76% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -776.36 (%).Trend:Decrease 36.06% than previous quarter

Overall: increasing (-14.47%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q3 2021 to Q2 2022 shows significant fluctuation across key metrics. Working capital efficiency exhibits an overall increase (77.4% for current assets on revenue, 39.04% for liabilities on revenue) but with high variability.  Cost efficiency, measured by the ratio of retained earnings to revenue, is decreasing (51.08%) with significant volatility.  Selling, General, and Administrative (SG&A) expense ratio is declining slightly (-5.22%) with less pronounced fluctuation. Investment efficiency (retained earnings on assets) also shows an increasing trend (-14.47%) but with large variations.  The analysis highlights a need for further investigation into the drivers behind these significant fluctuations for informed strategic decisions.