Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 1: Liabilities on Revenue 69.2 (%).Trend:Increase 164.73% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.92 (%).Trend:Decrease 50.98% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 23.94 (%).Trend:Decrease 29.42% than previous quarter

Overall: decreasing (-65.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 127.07 (%).Trend:Increase 179.77% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 64.93 (%).Trend:Decrease 48.9% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 44.44 (%).Trend:Decrease 31.56% than previous quarter

Overall: decreasing (-65.03%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -13.7 (%).Trend:Increase 106.64% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -9.65 (%).Trend:Decrease 29.56% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -5.8 (%).Trend:Decrease 39.9% than previous quarter

Overall: increasing (-57.66%). Fluctuation: **Significant** (high variation).

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

Invest Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 1: Retained Earning on Assets -4.95 (%).Trend:Decrease 22.66% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -6.43 (%).Trend:Increase 29.9% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -5.83 (%).Trend:Decrease 9.33% than previous quarter

Overall: decreasing (17.78%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 84.21% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.05 (USD).Trend:Decrease 183.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.01 (USD).Trend:Decrease 80.0% than previous quarter

Overall: decreasing (-116.67%). Fluctuation: **Significant** (high variation).



The provided financial data reveals significant volatility in key financial metrics across three quarters. Working capital efficiency, reflected in liabilities and current assets on revenue, displays a marked decreasing trend, followed by substantial increases. Conversely, cost efficiency, as measured by retained earnings to revenue, exhibits an increasing trend, though with notable fluctuations.  Investment efficiency shows a decreasing pattern.  Earnings per share demonstrate a continuous decline, marked by high variation.