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 76.55 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.91 (%).Trend:Decrease 55.7% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 28.96 (%).Trend:Decrease 14.6% than previous quarter

Overall: decreasing (-62.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 238.02 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 119.08 (%).Trend:Decrease 49.97% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 85.86 (%).Trend:Decrease 27.9% than previous quarter

Overall: decreasing (-63.93%). 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 -228.49 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -107.26 (%).Trend:Decrease 53.06% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -64.43 (%).Trend:Decrease 39.93% than previous quarter

Overall: increasing (-71.8%). 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 -54.51 (%).Trend:Decrease 15.84% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -52.35 (%).Trend:Decrease 3.96% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -46.33 (%).Trend:Decrease 11.5% than previous quarter

Overall: increasing (-15.01%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 96.25% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.24 (USD).Trend:Increase 84.62% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.45 (USD).Trend:Increase 87.5% than previous quarter

Overall: increasing (246.15%). Fluctuation: **Significant** (high variation).



From Q1 2022 to Q3 2022, liabilities on revenue and current assets on revenue significantly decreased, indicating potential working capital challenges.  The ratio of retained earnings to revenue showed significant improvement, while retained earnings on assets also increased, suggesting better cost efficiency.  Earnings per share increased significantly, a positive indicator of profitability.  High fluctuation across all metrics warrants further investigation.