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 85.76 (%).Trend:Increase 235.66% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.56 (%).Trend:Decrease 56.2% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 49.8 (%).Trend:Increase 32.59% than previous quarter

Overall: decreasing (-41.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 290.74 (%).Trend:Increase 166.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 133.27 (%).Trend:Decrease 54.16% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 109.99 (%).Trend:Decrease 17.47% than previous quarter

Overall: decreasing (-62.17%). 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 328.87 (%).Trend:Increase 153.72% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 157.67 (%).Trend:Decrease 52.06% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 95.73 (%).Trend:Decrease 39.28% than previous quarter

Overall: decreasing (-70.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.43 (%).Trend:Decrease 8.92% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.35 (%).Trend:Decrease 0.7% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.0 (%).Trend:Decrease 11.89% than previous quarter

Overall: decreasing (-12.51%). 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 43.07 (%).Trend:Decrease 5.07% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 42.9 (%).Trend:Decrease 0.39% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 37.71 (%).Trend:Decrease 12.1% than previous quarter

Overall: decreasing (-12.44%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.31 (USD).Trend:Decrease 91.34% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.91 (USD).Trend:Increase 193.55% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.07 (USD).Trend:Increase 17.58% than previous quarter

Overall: decreasing (245.16%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2022 to Q3 2022 show significant fluctuations in all metrics.  Liabilities on revenue decreased overall, but with significant variations,  while current assets on revenue also decreased overall but with high variability. The ratio of retained earnings to revenue and earnings per share demonstrate substantial volatility, while SG&A expense ratio shows a steady decrease, and retained earnings on assets are in a general decline with less fluctuation.