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

Liabilities on Revenue
Current assets on Revenue

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 -21.67 (%).Trend:Increase 388.06% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -17.22 (%).Trend:Decrease 20.54% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -17.67 (%).Trend:Increase 2.61% than previous quarter

Overall: increasing (-18.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.86 (%).Trend:Increase 71.34% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.47 (%).Trend:Increase 9.55% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.56 (%).Trend:Increase 43.8% than previous quarter

Overall: increasing (57.53%). Fluctuation: **Neutral** (moderate 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 -0.73 (%).Trend:Increase 12.31% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.07 (%).Trend:Increase 46.58% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -1.76 (%).Trend:Increase 64.49% than previous quarter

Overall: decreasing (141.1%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided financial statements cover three key areas:  ratio of retained earnings to revenue, SG&A expense ratio, and retained earnings on assets.  The ratio of retained earnings to revenue has increased overall (-18.46%) but exhibits considerable quarter-to-quarter variability.  Selling, General, and Administrative (SG&A) expense ratios are also increasing (57.53%), with a moderate fluctuation.  Critically, retained earnings on assets are decreasing (141.1%), with substantial variation.  Further analysis is required to understand the root causes and implications of these trends.