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 155.5 (%).Trend:Increase 258.54% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 71.17 (%).Trend:Decrease 54.23% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 49.93 (%).Trend:Decrease 29.84% than previous quarter

Overall: decreasing (-67.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 265.12 (%).Trend:Increase 215.13% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 121.29 (%).Trend:Decrease 54.25% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 77.91 (%).Trend:Decrease 35.77% than previous quarter

Overall: decreasing (-70.61%). 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 -653.34 (%).Trend:Increase 156.19% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -315.11 (%).Trend:Decrease 51.77% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -212.66 (%).Trend:Decrease 32.51% than previous quarter

Overall: increasing (-67.45%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.09 (%).Trend:Decrease 0.33% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.7 (%).Trend:Decrease 1.85% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.9 (%).Trend:Decrease 3.86% than previous quarter

Overall: decreasing (-5.64%). 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 -139.64 (%).Trend:Decrease 24.8% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -146.55 (%).Trend:Increase 4.95% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -154.37 (%).Trend:Increase 5.34% than previous quarter

Overall: decreasing (10.55%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.14 (USD).Trend:Increase 180.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.21 (USD).Trend:Increase 50.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.45 (USD).Trend:Increase 114.29% than previous quarter

Overall: decreasing (221.43%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased from Q1 to Q3 2022, but increased significantly in Q1 2023.  Current assets on revenue also decreased from Q1 to Q3 2022, but rose substantially in Q1 2023. Cost efficiency shows a consistent decline in the SG&A expense ratio across the three quarters.  The ratio of retained earnings to revenue showed substantial increases and decreases. Invest efficiency shows significant fluctuations in retained earnings on assets. Earnings per share also experienced significant fluctuations and a decreasing trend. Overall, the financial data reveal significant volatility across all key metrics, requiring further investigation to understand the underlying causes.