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 46.7 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 22.91 (%).Trend:Decrease 50.94% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16.21 (%).Trend:Decrease 29.24% than previous quarter

Overall: decreasing (-65.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 118.24 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 68.81 (%).Trend:Decrease 41.8% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 44.51 (%).Trend:Decrease 35.31% than previous quarter

Overall: decreasing (-62.36%). 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 217.27 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 105.69 (%).Trend:Decrease 51.36% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 68.66 (%).Trend:Decrease 35.04% than previous quarter

Overall: decreasing (-68.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.22 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.94 (%).Trend:Decrease 1.73% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.07 (%).Trend:Increase 0.82% than previous quarter

Overall: decreasing (-0.92%). 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 80.02 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 72.54 (%).Trend:Decrease 9.35% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 72.63 (%).Trend:Increase 0.12% than previous quarter

Overall: decreasing (-9.24%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statement data for Q1 2022 to Q3 2022 shows concerning declines across several key metrics.  Liabilities-to-revenue, current assets-to-revenue, and the ratio of retained earnings to revenue all experienced substantial decreases, suggesting potential financial strain.  SG&A expenses exhibited minimal change, while retained earnings on assets decreased slightly.   Analysis should focus on the significant fluctuations, outlier data exclusion, and underlying reasons for these declines.