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 100.47 (%).Trend:Increase 240.92% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 48.88 (%).Trend:Decrease 51.35% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 27.21 (%).Trend:Decrease 44.33% than previous quarter

Overall: decreasing (-72.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 210.08 (%).Trend:Increase 36.39% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 101.88 (%).Trend:Decrease 51.5% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 62.2 (%).Trend:Decrease 38.95% than previous quarter

Overall: decreasing (-70.39%). 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 50.5 (%).Trend:Increase 43.79% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -7.43 (%).Trend:Decrease 114.71% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -6.61 (%).Trend:Decrease 11.04% than previous quarter

Overall: decreasing (-113.09%). 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 5.63 (%).Trend:Decrease 40.49% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.86 (%).Trend:Decrease 133.04% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -2.52 (%).Trend:Increase 35.48% than previous quarter

Overall: decreasing (-144.76%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -2.72 (USD).Trend:Decrease 141.46% than previous quarter
Year 2022 Quarter 2: Earning Per Share -12.73 (USD).Trend:Increase 368.01% than previous quarter
Year 2022 Quarter 3: Earning Per Share -13.51 (USD).Trend:Increase 6.13% than previous quarter

Overall: decreasing (396.69%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2022 reveal major concerns across various financial metrics.  Working capital efficiency indicators and cost efficiency (ratio of retained earnings to revenue) demonstrate a significant decline and substantial volatility, indicating underlying problems.  Investment efficiency, as measured by retained earnings on assets, shows substantial negative returns.  Finally, earnings per share are consistently negative and exhibit considerable fluctuation. The overall financial health appears to be under significant strain.