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 246.73 (%).Trend:Increase 177.66% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 121.77 (%).Trend:Decrease 50.65% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 81.13 (%).Trend:Decrease 33.37% than previous quarter

Overall: decreasing (-67.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 143.98 (%).Trend:Increase 127.53% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 76.89 (%).Trend:Decrease 46.6% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 58.0 (%).Trend:Decrease 24.57% than previous quarter

Overall: decreasing (-59.72%). 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 -215.06 (%).Trend:Increase 285.07% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -114.08 (%).Trend:Decrease 46.95% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -75.77 (%).Trend:Decrease 33.58% than previous quarter

Overall: increasing (-64.77%). 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 -31.25 (%).Trend:Increase 46.03% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -33.35 (%).Trend:Increase 6.72% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -32.69 (%).Trend:Decrease 1.98% than previous quarter

Overall: decreasing (4.61%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation, with liabilities on revenue decreasing from Q1 to Q3 2022, then sharply increasing in Q1 2023.  Current assets on revenue also decrease from Q1 to Q3 2022 and then increase in Q1 2023. Cost efficiency shows a consistent decrease in the ratio of retained earnings to revenue, with a significant increase from Q2 to Q3 2022 to Q1 2023. Investment efficiency shows a slight overall decrease in retained earnings on assets with significant variation.