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 82.14 (%).Trend:Increase 185.8% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 49.52 (%).Trend:Decrease 39.71% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 28.64 (%).Trend:Decrease 42.16% than previous quarter

Overall: decreasing (-65.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 725.76 (%).Trend:Increase 219.3% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 335.62 (%).Trend:Decrease 53.76% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 212.08 (%).Trend:Decrease 36.81% than previous quarter

Overall: decreasing (-70.78%). 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 -531.66 (%).Trend:Increase 241.86% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -288.8 (%).Trend:Decrease 45.68% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -204.57 (%).Trend:Decrease 29.17% than previous quarter

Overall: increasing (-61.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 64.94 (%).Trend:Increase 8.87% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 66.86 (%).Trend:Increase 2.96% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 66.62 (%).Trend:Decrease 0.36% than previous quarter

Overall: increasing (2.59%). 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 -34.2 (%).Trend:Increase 6.01% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -39.31 (%).Trend:Increase 14.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -42.93 (%).Trend:Increase 9.21% than previous quarter

Overall: decreasing (25.53%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 118.33% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.85 (USD).Trend:Decrease 872.73% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.43 (USD).Trend:Increase 68.24% than previous quarter

Overall: decreasing (-1400.0%). Fluctuation: **Significant** (high variation).



The Q1-Q3 2022 financial data reveals significant concerns. Working capital efficiency is weak due to substantial decreases in both liabilities and current assets on revenue.  Cost efficiency shows improvement in retained earnings relative to revenue, but SG&A expenses are increasing.  Investment efficiency is alarming, with drastically declining retained earnings on assets and a massive decrease in earnings per share.  Overall, the data indicates significant financial instability and requires urgent attention.