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 124.43 (%).Trend:Increase 201.94% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 47.77 (%).Trend:Decrease 61.61% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 32.88 (%).Trend:Decrease 31.17% than previous quarter

Overall: decreasing (-73.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 104.03 (%).Trend:Increase 194.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 45.44 (%).Trend:Decrease 56.32% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 33.4 (%).Trend:Decrease 26.5% than previous quarter

Overall: decreasing (-67.89%). 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 -71.06 (%).Trend:Increase 195.1% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -34.86 (%).Trend:Decrease 50.94% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -21.86 (%).Trend:Decrease 37.29% than previous quarter

Overall: increasing (-69.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.63 (%).Trend:Decrease 2.39% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.05 (%).Trend:Increase 3.95% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.01 (%).Trend:Decrease 0.36% than previous quarter

Overall: increasing (3.57%). 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 -28.77 (%).Trend:Increase 4.54% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -30.37 (%).Trend:Increase 5.56% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -28.42 (%).Trend:Decrease 6.42% than previous quarter

Overall: increasing (-1.22%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.02 (USD).Trend:Decrease 101.74% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.08 (USD).Trend:Decrease 500.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.35 (USD).Trend:Increase 337.5% than previous quarter

Overall: increasing (-1850.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2022 to Q3 2022 reveal significant volatility. Working capital efficiency shows a substantial decrease in liabilities on revenue and current assets on revenue, with considerable fluctuation. Cost efficiency exhibits a large decline in the ratio of retained earnings to revenue, while the SG&A expense ratio displays little variation. Investment efficiency shows a slight increase in retained earnings on assets with substantial variation. Earnings per share demonstrate an overall negative trend, fluctuating greatly.