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 446.05 (%).Trend:Increase 313.78% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 200.24 (%).Trend:Decrease 55.11% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 123.98 (%).Trend:Decrease 38.08% than previous quarter

Overall: decreasing (-72.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 434.19 (%).Trend:Increase 198.25% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 197.67 (%).Trend:Decrease 54.47% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 121.21 (%).Trend:Decrease 38.68% than previous quarter

Overall: decreasing (-72.08%). 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 -321.68 (%).Trend:Increase 246.97% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -132.47 (%).Trend:Decrease 58.82% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -82.0 (%).Trend:Decrease 38.1% than previous quarter

Overall: increasing (-74.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 65.11 (%).Trend:Increase 75.88% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46.2 (%).Trend:Decrease 29.04% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.13 (%).Trend:Decrease 13.14% than previous quarter

Overall: decreasing (-38.37%). 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 -21.62 (%).Trend:Decrease 30.66% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -22.05 (%).Trend:Increase 1.99% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -22.83 (%).Trend:Increase 3.54% than previous quarter

Overall: decreasing (5.6%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.39 (USD).Trend:Decrease 114.23% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.54 (USD).Trend:Increase 38.46% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.52 (USD).Trend:Decrease 3.7% than previous quarter

Overall: decreasing (33.33%). Fluctuation: **Significant** (high variation).



From Q1 2022 to Q3 2022, liabilities on revenue decreased by 72.2%, and current assets on revenue decreased by 72.08%, both exhibiting significant fluctuation.  The ratio of retained earnings to revenue showed an overall increase (-74.51%), again with significant variation. The SG&A expense ratio decreased by 38.37% with moderate variation.  Retained earnings on assets and earnings per share decreased by 5.6% and 33.33% respectively, demonstrating significant fluctuation.