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 128.26 (%).Trend:Increase 133.8% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 55.7 (%).Trend:Decrease 56.57% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 36.29 (%).Trend:Decrease 34.85% than previous quarter

Overall: decreasing (-71.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 265.55 (%).Trend:Increase 120.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 117.77 (%).Trend:Decrease 55.65% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 81.2 (%).Trend:Decrease 31.05% than previous quarter

Overall: decreasing (-69.42%). 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 -13.16 (%).Trend:Increase 66.79% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -4.14 (%).Trend:Decrease 68.54% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2.36 (%).Trend:Decrease 43.0% than previous quarter

Overall: increasing (-82.07%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.42 (%).Trend:Increase 1.71% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.09 (%).Trend:Decrease 4.85% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.36 (%).Trend:Decrease 2.8% than previous quarter

Overall: decreasing (-7.51%). 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 -1.57 (%).Trend:Decrease 43.12% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.1 (%).Trend:Decrease 29.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -0.98 (%).Trend:Decrease 10.91% than previous quarter

Overall: increasing (-37.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2022 to Q3 2022 show significant fluctuations in working capital efficiency. Liabilities and current assets as percentages of revenue decreased substantially but varied greatly between quarters. Cost efficiency, represented by the SG&A expense ratio, showed a moderate decline.  Retained earnings-to-revenue and retained earnings-on-assets ratios exhibited substantial volatility, potentially indicating internal factors requiring more thorough investigation.