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 117.25 (%).Trend:Increase 131.49% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57.13 (%).Trend:Decrease 51.28% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 39.25 (%).Trend:Decrease 31.3% than previous quarter

Overall: decreasing (-66.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 140.17 (%).Trend:Increase 105.74% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 52.84 (%).Trend:Decrease 62.3% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 39.57 (%).Trend:Decrease 25.11% than previous quarter

Overall: decreasing (-71.77%). 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 -8.09 (%).Trend:Decrease 41.25% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1.18 (%).Trend:Decrease 85.41% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -0.94 (%).Trend:Decrease 20.34% than previous quarter

Overall: increasing (-88.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41.49 (%).Trend:Decrease 13.06% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.94 (%).Trend:Increase 8.32% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.08 (%).Trend:Increase 0.31% than previous quarter

Overall: increasing (8.65%). 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 -1.59 (%).Trend:Decrease 76.92% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -0.47 (%).Trend:Decrease 70.44% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -0.53 (%).Trend:Increase 12.77% than previous quarter

Overall: increasing (-66.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 725.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.36 (USD).Trend:Increase 44.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.36 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (44.0%). Fluctuation: **Neutral** (moderate variation).



Financial data from Q1 to Q3 2022 shows substantial fluctuations across various financial categories. Liabilities on revenue saw a substantial decrease, yet current assets decreased even more. Cost efficiency demonstrates a general increase but with considerable variation in the ratio of retained earnings to revenue. SG&A expenses show a slight increase with minimal fluctuation. Investment efficiency shows an increase in retained earnings on assets, however with high variation. Earning per share experienced a noticeable increase, though with substantial fluctuations quarter-to-quarter.