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 92.27 (%).Trend:Increase 180.63% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 42.19 (%).Trend:Decrease 54.28% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 26.98 (%).Trend:Decrease 36.05% than previous quarter

Overall: decreasing (-70.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 351.83 (%).Trend:Increase 133.49% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 167.12 (%).Trend:Decrease 52.5% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 110.3 (%).Trend:Decrease 34.0% than previous quarter

Overall: decreasing (-68.65%). 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 -548.25 (%).Trend:Increase 140.69% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -271.0 (%).Trend:Decrease 50.57% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -180.3 (%).Trend:Decrease 33.47% than previous quarter

Overall: increasing (-67.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -31.67 (%).Trend:Increase 8.38% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -33.31 (%).Trend:Increase 5.18% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -34.63 (%).Trend:Increase 3.96% than previous quarter

Overall: decreasing (9.35%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2022 reveals significant fluctuations in key financial metrics.  Liabilities on revenue and current assets on revenue both decreased substantially, indicating potential working capital issues. The ratio of retained earnings to revenue showed a negative trend, worsening throughout the period.  Retained earnings on assets also declined, suggesting challenges in investment efficiency.  These trends warrant further investigation.