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 86.52 (%).Trend:Increase 221.28% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 40.61 (%).Trend:Decrease 53.06% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.12 (%).Trend:Decrease 40.61% than previous quarter

Overall: decreasing (-72.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 175.36 (%).Trend:Increase 223.18% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 84.51 (%).Trend:Decrease 51.81% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 53.9 (%).Trend:Decrease 36.22% than previous quarter

Overall: decreasing (-69.26%). 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 57.24 (%).Trend:Increase 198.75% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 30.74 (%).Trend:Decrease 46.3% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 22.0 (%).Trend:Decrease 28.43% than previous quarter

Overall: decreasing (-61.57%). 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 11.28 (%).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 12.57 (%).Trend:Increase 11.44% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 13.97 (%).Trend:Increase 11.14% than previous quarter

Overall: increasing (23.85%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial data from Q1 to Q3 2022 reveals mostly negative trends with significant volatility. Working capital efficiency, measured by liabilities and current assets on revenue, experienced sharp decreases. Cost efficiency, as shown by the retained earnings to revenue ratio, also declined substantially.  Investment efficiency presents a more positive outlook, with a stable increase in retained earnings on assets.  These findings strongly suggest a period of financial difficulty.