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 72.76 (%).Trend:Increase 175.4% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 36.71 (%).Trend:Decrease 49.55% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.48 (%).Trend:Decrease 33.32% than previous quarter

Overall: decreasing (-66.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 86.52 (%).Trend:Increase 169.28% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 46.8 (%).Trend:Decrease 45.91% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 35.47 (%).Trend:Decrease 24.21% than previous quarter

Overall: decreasing (-59.0%). 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 898.63 (%).Trend:Increase 216.8% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 469.28 (%).Trend:Decrease 47.78% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 300.87 (%).Trend:Decrease 35.89% than previous quarter

Overall: decreasing (-66.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.35 (%).Trend:Decrease 3.22% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.78 (%).Trend:Increase 11.38% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.66 (%).Trend:Decrease 0.5% than previous quarter

Overall: increasing (10.82%). 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 188.51 (%).Trend:Increase 4.14% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 191.41 (%).Trend:Increase 1.54% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 224.91 (%).Trend:Increase 17.5% than previous quarter

Overall: increasing (19.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.12 (USD).Trend:Decrease 122.64% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.18 (USD).Trend:Increase 50.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -3.12 (USD).Trend:Increase 1633.33% than previous quarter

Overall: decreasing (2500.0%). Fluctuation: **Significant** (high variation).



From Q1 2022 to Q3 2022, key financial indicators show substantial volatility.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased significantly, exhibiting considerable quarter-to-quarter changes.  In contrast, the SG&A expense ratio increased slightly, while retained earnings on assets showed consistent, positive growth.  A sharp decline in earnings per share is a major concern.