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 49.94 (%).Trend:Increase 177.6% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.95 (%).Trend:Decrease 50.04% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.8 (%).Trend:Decrease 16.63% than previous quarter

Overall: decreasing (-58.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 227.31 (%).Trend:Increase 169.13% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 110.61 (%).Trend:Decrease 51.34% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 79.15 (%).Trend:Decrease 28.44% than previous quarter

Overall: decreasing (-65.18%). 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 -15.37 (%).Trend:Increase 66.88% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -5.55 (%).Trend:Decrease 63.89% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -4.0 (%).Trend:Decrease 27.93% than previous quarter

Overall: increasing (-73.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.91 (%).Trend:Decrease 14.9% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.04 (%).Trend:Increase 1.19% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.56 (%).Trend:Increase 4.71% than previous quarter

Overall: increasing (5.96%). 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 -4.25 (%).Trend:Decrease 35.9% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.19 (%).Trend:Decrease 24.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -3.27 (%).Trend:Increase 2.51% than previous quarter

Overall: increasing (-23.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.5 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.9 (USD).Trend:Increase 80.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 11.11% than previous quarter

Overall: increasing (100.0%). Fluctuation: **Significant** (high variation).



Key financial trends from Q1-Q3 2022 show significant working capital issues, with both liabilities and current assets on revenue decreasing substantially but with considerable quarterly fluctuations.  Cost efficiency displays large variations in the retained earnings to revenue ratio. The SG&A expense ratio, however, exhibited only minor changes. Investment efficiency also reveals notable swings in the retained earnings on assets ratio.  Earnings per share (EPS) demonstrate a positive upward trend with significant variance between quarters.