Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 189.08 (%).Trend:Increase 203.55% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 94.87 (%).Trend:Decrease 49.83% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 62.06 (%).Trend:Decrease 34.58% than previous quarter

Overall: decreasing (-67.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 304.18 (%).Trend:Increase 206.85% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 143.69 (%).Trend:Decrease 52.76% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 93.99 (%).Trend:Decrease 34.59% than previous quarter

Overall: decreasing (-69.1%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -208.65 (%).Trend:Increase 199.74% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -110.57 (%).Trend:Decrease 47.01% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -71.75 (%).Trend:Decrease 35.11% than previous quarter

Overall: increasing (-65.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.84 (%).Trend:Increase 4.99% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.6 (%).Trend:Decrease 1.87% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.23 (%).Trend:Decrease 2.94% than previous quarter

Overall: decreasing (-4.75%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets -28.83 (%).Trend:Decrease 1.33% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -32.37 (%).Trend:Increase 12.28% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -33.0 (%).Trend:Increase 1.95% than previous quarter

Overall: decreasing (14.46%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2022 reveal significant volatility across various metrics.  Working capital efficiency, gauged by liabilities and current assets on revenue, demonstrates substantial decreases with high variation. Cost efficiency, as measured by the SG&A expense ratio, shows a slight decrease with limited variation.  The ratio of retained earnings to revenue shows a rising trend, albeit with significant fluctuation.  Investment efficiency, represented by retained earnings on assets, indicates an overall decrease with considerable variation.  These findings underscore the need for in-depth analysis to understand the operational drivers behind these trends.