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 261.67 (%).Trend:Increase 539.62% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 124.02 (%).Trend:Decrease 52.6% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 69.82 (%).Trend:Decrease 43.7% than previous quarter

Overall: decreasing (-73.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 1930.96 (%).Trend:Increase 280.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 777.0 (%).Trend:Decrease 59.76% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 459.2 (%).Trend:Decrease 40.9% than previous quarter

Overall: decreasing (-76.22%). 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 -1808.0 (%).Trend:Increase 416.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -904.92 (%).Trend:Decrease 49.95% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -681.51 (%).Trend:Decrease 24.69% than previous quarter

Overall: increasing (-62.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 101.7 (%).Trend:Increase 93.94% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 93.7 (%).Trend:Decrease 7.87% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 95.48 (%).Trend:Increase 1.9% than previous quarter

Overall: decreasing (-6.12%). 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 -72.33 (%).Trend:Increase 29.65% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -84.6 (%).Trend:Increase 16.96% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -103.61 (%).Trend:Increase 22.47% than previous quarter

Overall: decreasing (43.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2022 show significant volatility in working capital efficiency, cost efficiency, and investment efficiency metrics. Liabilities on revenue and current assets on revenue both show a decrease in trend, but have extreme fluctuation. The ratio of retained earnings to revenue reveals an overall increasing trend despite substantial variation between quarters.  The selling, general, and administrative (SG&A) expense ratio shows a slight overall decrease, indicating a more stable performance. Investment efficiency, represented by the retained earnings on assets, also displays a marked decreasing trend, yet with extreme variation.