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 58.76 (%).Trend:Increase 144.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 29.11 (%).Trend:Decrease 50.46% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 17.92 (%).Trend:Decrease 38.44% than previous quarter

Overall: decreasing (-69.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 178.9 (%).Trend:Increase 158.49% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 91.21 (%).Trend:Decrease 49.02% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 59.66 (%).Trend:Decrease 34.59% than previous quarter

Overall: decreasing (-66.65%). 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 -190.52 (%).Trend:Increase 153.76% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -92.15 (%).Trend:Decrease 51.63% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -61.61 (%).Trend:Decrease 33.14% than previous quarter

Overall: increasing (-67.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.55 (%).Trend:Decrease 11.74% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.1 (%).Trend:Decrease 2.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.83 (%).Trend:Decrease 1.22% than previous quarter

Overall: decreasing (-3.19%). 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 -25.27 (%).Trend:Decrease 0.47% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -24.96 (%).Trend:Decrease 1.23% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -24.99 (%).Trend:Increase 0.12% than previous quarter

Overall: increasing (-1.11%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 2022 to Q3 2022 show substantial volatility in working capital efficiency. Liabilities on revenue decreased significantly, while current assets on revenue also decreased. Cost efficiency reveals a considerable decrease in the retained earnings-to-revenue ratio, with significant variation. The SG&A expense ratio exhibited a minimal decrease. Investment efficiency shows a minor overall increase in retained earnings on assets, with variation.