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 86.92 (%).Trend:Increase 148.2% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 50.15 (%).Trend:Decrease 42.3% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 34.39 (%).Trend:Decrease 31.43% than previous quarter

Overall: decreasing (-60.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 127.07 (%).Trend:Increase 285.29% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 57.77 (%).Trend:Decrease 54.54% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 49.02 (%).Trend:Decrease 15.15% than previous quarter

Overall: decreasing (-61.42%). 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 -29.28 (%).Trend:Increase 358.93% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -14.84 (%).Trend:Decrease 49.32% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -10.39 (%).Trend:Decrease 29.99% than previous quarter

Overall: increasing (-64.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.11 (%).Trend:Increase 38.47% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.31 (%).Trend:Decrease 19.84% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.79 (%).Trend:Decrease 4.6% than previous quarter

Overall: decreasing (-23.53%). Fluctuation: **Neutral** (moderate 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 -10.39 (%).Trend:Increase 20.25% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -12.56 (%).Trend:Increase 20.89% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -12.18 (%).Trend:Decrease 3.03% than previous quarter

Overall: decreasing (17.23%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.15 (USD).Trend:Decrease 287.5% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.54 (USD).Trend:Increase 260.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.74 (USD).Trend:Increase 37.04% than previous quarter

Overall: decreasing (393.33%). Fluctuation: **Significant** (high variation).



The data covers three quarters (Q1-Q3 2022) and assesses working capital, cost, and investment efficiency. Liabilities on Revenue showed significant fluctuation, decreasing overall by 60.43% despite a large initial increase. Current assets on Revenue also decreased significantly (-61.42%) with high variation. Cost efficiency reveals a decreasing trend in the Ratio of Retained Earnings to Revenue (-64.52%) with significant fluctuation, while SG&A Expense Ratio decreased (-23.53%) with moderate variation. Investment efficiency shows a decreasing Retained Earning on Assets (-17.23%) with significant fluctuation. Finally, Earnings Per Share decreased dramatically (-393.33%) with significant fluctuation. Overall, the company experienced declining performance across most metrics during this period.