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 91.16 (%).Trend:Increase 20.47% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 79.41 (%).Trend:Decrease 12.89% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 66.0 (%).Trend:Decrease 16.89% than previous quarter

Overall: decreasing (-27.6%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 72.3 (%).Trend:Decrease 2.18% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 76.56 (%).Trend:Increase 5.89% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 71.77 (%).Trend:Decrease 6.26% than previous quarter

Overall: decreasing (-0.73%). Fluctuation: **Little** (low 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 -19.45 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -24.52 (%).Trend:Increase 26.07% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -27.91 (%).Trend:Increase 13.83% than previous quarter

Overall: decreasing (43.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -2.35 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.53 (%).Trend:Increase 50.21% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -4.01 (%).Trend:Increase 13.6% than previous quarter

Overall: decreasing (70.64%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of the Q1-Q3 2022 financial data reveals a decline in liabilities on revenue (-27.6%), with moderate fluctuation.  Current assets on revenue slightly decreased (-0.73%) exhibiting low variation. Cost efficiency shows a substantial decline (-43.5%) in the ratio of retained earnings to revenue, with high variation. Investment efficiency, as measured by retained earnings on assets, also significantly decreased (-70.64%) with substantial fluctuation.