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 223.94 (%).Trend:Increase 211.37% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 98.38 (%).Trend:Decrease 56.07% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 77.28 (%).Trend:Decrease 21.45% than previous quarter

Overall: decreasing (-65.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 150.19 (%).Trend:Increase 194.66% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 73.85 (%).Trend:Decrease 50.83% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 53.29 (%).Trend:Decrease 27.84% than previous quarter

Overall: decreasing (-64.52%). 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 -403.12 (%).Trend:Increase 158.21% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -178.59 (%).Trend:Decrease 55.7% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -126.08 (%).Trend:Decrease 29.4% than previous quarter

Overall: increasing (-68.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 56.59 (%).Trend:Increase 14.02% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50.69 (%).Trend:Decrease 10.43% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.09 (%).Trend:Increase 2.76% than previous quarter

Overall: decreasing (-7.95%). 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 -39.39 (%).Trend:Decrease 3.67% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -39.22 (%).Trend:Decrease 0.43% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -39.3 (%).Trend:Increase 0.2% than previous quarter

Overall: increasing (-0.23%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 208.33% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.36 (USD).Trend:Increase 176.92% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.42 (USD).Trend:Increase 16.67% than previous quarter

Overall: increasing (223.08%). Fluctuation: **Significant** (high variation).



Q1 to Q3 2022 financial data reveals a mixed picture. Working capital efficiency, as measured by liabilities and current assets on revenue, shows a decreasing trend with substantial fluctuations.  Cost efficiency, specifically the ratio of retained earnings to revenue, shows a marked upward trend yet retains substantial quarterly volatility. Selling, general, and administrative (SG&A) expenses are decreasing with little fluctuation. Investment efficiency shows a slightly upward trend, but significant fluctuation. Earnings per share increased overall, but fluctuations are substantial.