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 83.46 (%).Trend:Increase 100.05% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 40.7 (%).Trend:Decrease 51.23% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.49 (%).Trend:Decrease 27.54% than previous quarter

Overall: decreasing (-64.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 409.93 (%).Trend:Increase 88.95% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 197.0 (%).Trend:Decrease 51.94% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 134.91 (%).Trend:Decrease 31.52% than previous quarter

Overall: decreasing (-67.09%). 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 -1120.7 (%).Trend:Increase 138.24% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -540.63 (%).Trend:Decrease 51.76% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -377.66 (%).Trend:Decrease 30.14% than previous quarter

Overall: increasing (-66.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.44 (%).Trend:Decrease 5.14% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.74 (%).Trend:Decrease 19.58% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.83 (%).Trend:Increase 3.05% than previous quarter

Overall: decreasing (-17.12%). 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 -168.34 (%).Trend:Increase 1.47% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -169.68 (%).Trend:Increase 0.8% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -173.7 (%).Trend:Increase 2.37% than previous quarter

Overall: decreasing (3.18%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.13 (USD).Trend:Decrease 23.53% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.17 (USD).Trend:Increase 30.77% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.32 (USD).Trend:Increase 88.24% than previous quarter

Overall: decreasing (146.15%). Fluctuation: **Significant** (high variation).



Q1-Q3 2022 data shows significant fluctuations in working capital efficiency, with overall decreases in liabilities and current assets on revenue. Cost efficiency reveals a negative ratio of retained earnings to revenue, decreasing overall but with significant fluctuations. SG&A expense ratio decreased overall, exhibiting moderate fluctuation. Investment efficiency shows decreasing trends in retained earnings on assets and earnings per share, with significant fluctuations.