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 60.61 (%).Trend:Increase 241.27% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.42 (%).Trend:Decrease 43.21% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.33 (%).Trend:Decrease 29.31% than previous quarter

Overall: decreasing (-59.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 423.63 (%).Trend:Increase 209.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 213.4 (%).Trend:Decrease 49.63% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 149.88 (%).Trend:Decrease 29.77% than previous quarter

Overall: decreasing (-64.62%). 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 -1088.92 (%).Trend:Increase 197.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -549.41 (%).Trend:Decrease 49.55% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -365.66 (%).Trend:Decrease 33.44% than previous quarter

Overall: increasing (-66.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 72.14 (%).Trend:Increase 6.79% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 72.94 (%).Trend:Increase 1.11% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 72.06 (%).Trend:Decrease 1.21% than previous quarter

Overall: decreasing (-0.11%). 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 -162.47 (%).Trend:Decrease 6.09% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -163.1 (%).Trend:Increase 0.39% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -163.66 (%).Trend:Increase 0.34% than previous quarter

Overall: decreasing (0.73%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.15 (USD).Trend:Decrease 42.31% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.34 (USD).Trend:Increase 126.67% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.48 (USD).Trend:Increase 41.18% than previous quarter

Overall: decreasing (220.0%). Fluctuation: **Significant** (high variation).



The Q1-Q3 2022 financial data reveals considerable instability.  Liabilities on revenue decreased significantly (-59.86%), similarly for current assets on revenue (-64.62%).  The ratio of retained earnings to revenue showed an unusual increase (-66.42%).  While SG&A expenses fluctuated minimally, retained earnings on assets (-0.73%) and earnings per share (-220%) decreased substantially, signifying serious financial concerns requiring immediate attention.  High variation in most metrics warrants a thorough review.