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 115.32 (%).Trend:Increase 171.72% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 74.12 (%).Trend:Decrease 35.73% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 42.88 (%).Trend:Decrease 42.15% than previous quarter

Overall: decreasing (-62.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 145.95 (%).Trend:Increase 169.18% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.79 (%).Trend:Decrease 33.68% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 56.99 (%).Trend:Decrease 41.12% than previous quarter

Overall: decreasing (-60.95%). 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 -1393.16 (%).Trend:Increase 187.97% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -660.55 (%).Trend:Decrease 52.59% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -417.88 (%).Trend:Decrease 36.74% than previous quarter

Overall: increasing (-70.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 52.21 (%).Trend:Increase 11.92% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 47.7 (%).Trend:Decrease 8.64% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.76 (%).Trend:Decrease 6.16% than previous quarter

Overall: decreasing (-14.27%). 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 -331.56 (%).Trend:Increase 6.91% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -299.79 (%).Trend:Decrease 9.58% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -318.4 (%).Trend:Increase 6.21% than previous quarter

Overall: increasing (-3.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.6 (USD).Trend:Decrease 28.57% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.83 (USD).Trend:Increase 205.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.0 (USD).Trend:Increase 9.29% than previous quarter

Overall: decreasing (233.33%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2022 to Q3 2022 demonstrate significant volatility in financial performance. Working capital efficiency indicates decreasing liabilities and current assets on revenue with large variations.  Cost efficiency, represented by the ratio of retained earnings to revenue, displays a substantial decrease, although with considerable fluctuations in performance. The SG&A expense ratio shows a consistent decline. Invest efficiency demonstrates substantial fluctuations in retained earnings on assets. Earning per share displays a clear negative overall trend with significant quarterly shifts.