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 147.18 (%).Trend:Increase 384.14% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.61 (%).Trend:Decrease 69.69% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 32.36 (%).Trend:Decrease 27.46% than previous quarter

Overall: decreasing (-78.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 1252.95 (%).Trend:Increase 122.06% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 494.26 (%).Trend:Decrease 60.55% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 303.35 (%).Trend:Decrease 38.63% than previous quarter

Overall: decreasing (-75.79%). 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 -440.9 (%).Trend:Increase 248.48% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -194.58 (%).Trend:Decrease 55.87% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -142.13 (%).Trend:Decrease 26.96% than previous quarter

Overall: increasing (-67.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 113.41 (%).Trend:Increase 27.17% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 110.15 (%).Trend:Decrease 2.87% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 105.95 (%).Trend:Decrease 3.81% than previous quarter

Overall: decreasing (-6.58%). 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 -26.64 (%).Trend:Increase 32.27% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -26.19 (%).Trend:Decrease 1.69% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -30.64 (%).Trend:Increase 16.99% than previous quarter

Overall: decreasing (15.02%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.97 (USD).Trend:Decrease 2.02% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.02 (USD).Trend:Increase 5.15% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.0 (USD).Trend:Decrease 1.96% than previous quarter

Overall: decreasing (3.09%). Fluctuation: **Significant** (high variation).



Financial performance for Q1 2022 to Q3 2022 shows significant fluctuations across various metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, is declining significantly.  Cost efficiency, as measured by SG&A expense ratio, shows a slight decrease, while the ratio of retained earnings to revenue is increasing but still negative, indicating a trend of accumulating losses.  Investment efficiency, assessed by retained earnings on assets, is also decreasing.  Earnings per share are consistently negative and fluctuating.  The data suggest potential issues with profitability and resource management, although the SG&A expense ratio exhibits relatively stable trends.