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 149.83 (%).Trend:Increase 156.47% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 86.6 (%).Trend:Decrease 42.2% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 57.23 (%).Trend:Decrease 33.91% than previous quarter

Overall: decreasing (-61.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 297.75 (%).Trend:Increase 216.79% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 147.2 (%).Trend:Decrease 50.56% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 94.59 (%).Trend:Decrease 35.74% than previous quarter

Overall: decreasing (-68.23%). 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 49.37 (%).Trend:Increase 629.25% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 25.54 (%).Trend:Decrease 48.27% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -19.69 (%).Trend:Decrease 177.09% than previous quarter

Overall: decreasing (-139.88%). 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 2.75 (%).Trend:Increase 139.13% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 2.71 (%).Trend:Decrease 1.45% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -3.37 (%).Trend:Decrease 224.35% than previous quarter

Overall: decreasing (-222.55%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 51.49% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.48 (USD).Trend:Decrease 2.04% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.06 (USD).Trend:Decrease 529.17% than previous quarter

Overall: decreasing (-520.41%). Fluctuation: **Significant** (high variation).



Analyzing Q1 2022 to Q3 2022 data shows significant downward trends. Liabilities on revenue decreased by 61.8%, and current assets on revenue decreased by 68.23%.  The ratio of retained earnings to revenue showed a dramatic decline of 139.88%, indicating a significant cost efficiency issue. Retained earnings on assets also declined significantly (-222.55%), mirroring the negative trend in earnings per share (-520.41%).