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 276.96 (%).Trend:Increase 176.3% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 138.37 (%).Trend:Decrease 50.04% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 94.66 (%).Trend:Decrease 31.59% than previous quarter

Overall: decreasing (-65.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 1695.01 (%).Trend:Increase 85.97% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 723.21 (%).Trend:Decrease 57.33% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 393.98 (%).Trend:Decrease 45.52% than previous quarter

Overall: decreasing (-76.76%). 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 -3514.62 (%).Trend:Increase 192.89% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1924.89 (%).Trend:Decrease 45.23% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -1292.73 (%).Trend:Decrease 32.84% than previous quarter

Overall: increasing (-63.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 128.15 (%).Trend:Decrease 17.78% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 171.59 (%).Trend:Increase 33.9% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 148.27 (%).Trend:Decrease 13.59% than previous quarter

Overall: increasing (15.7%). 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 -192.91 (%).Trend:Increase 52.5% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -248.02 (%).Trend:Increase 28.57% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -303.79 (%).Trend:Increase 22.49% than previous quarter

Overall: decreasing (57.48%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.64 (USD).Trend:Increase 48.84% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.58 (USD).Trend:Increase 146.88% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.21 (USD).Trend:Increase 39.87% than previous quarter

Overall: decreasing (245.31%). Fluctuation: **Significant** (high variation).



From Q1 2022 to Q3 2022, liabilities on revenue decreased significantly (-65.82%), while current assets on revenue also decreased sharply (-76.76%), both with considerable volatility.  The ratio of retained earnings to revenue showed an increase (-63.22%) with high variation. The SG&A expense ratio increased moderately (15.7%). Retained earnings on assets decreased (-57.48%) and earnings per share decreased (-245.31%), both demonstrating substantial fluctuation.