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 377.82 (%).Trend:Increase 362.05% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 161.13 (%).Trend:Decrease 57.35% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 115.79 (%).Trend:Decrease 28.14% than previous quarter

Overall: decreasing (-69.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 332.1 (%).Trend:Increase 339.93% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 133.93 (%).Trend:Decrease 59.67% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 89.43 (%).Trend:Decrease 33.23% than previous quarter

Overall: decreasing (-73.07%). 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 -777.28 (%).Trend:Increase 388.58% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -418.53 (%).Trend:Decrease 46.15% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -296.98 (%).Trend:Decrease 29.04% than previous quarter

Overall: increasing (-61.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82.45 (%).Trend:Increase 59.48% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 81.67 (%).Trend:Decrease 0.95% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 81.96 (%).Trend:Increase 0.36% than previous quarter

Overall: decreasing (-0.59%). 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 -111.46 (%).Trend:Increase 2.44% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -139.99 (%).Trend:Increase 25.6% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -150.64 (%).Trend:Increase 7.61% than previous quarter

Overall: decreasing (35.15%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -1.17 (USD).Trend:Decrease 138.36% than previous quarter
Year 2022 Quarter 2: Earning Per Share -4.21 (USD).Trend:Increase 259.83% than previous quarter
Year 2022 Quarter 3: Earning Per Share -6.06 (USD).Trend:Increase 43.94% than previous quarter

Overall: decreasing (417.95%). Fluctuation: **Significant** (high variation).



Q1-Q3 2022 financial data reveals significant volatility in working capital. Liabilities and current assets on revenue decreased markedly. Cost efficiency, measured by retained earnings on revenue, exhibits large increases and decreases, while SG&A expense ratio trended slightly downward.  Investment efficiency continues a downward pattern, and earning per share significantly decreased during this period.