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 554.42 (%).Trend:Increase 259.29% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 254.83 (%).Trend:Decrease 54.04% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 122.88 (%).Trend:Decrease 51.78% than previous quarter

Overall: decreasing (-77.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 495.64 (%).Trend:Increase 246.33% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 217.05 (%).Trend:Decrease 56.21% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 102.44 (%).Trend:Decrease 52.8% than previous quarter

Overall: decreasing (-79.33%). 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 -83.73 (%).Trend:Increase 146.41% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -38.08 (%).Trend:Decrease 54.52% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -17.53 (%).Trend:Decrease 53.97% than previous quarter

Overall: increasing (-79.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -7.66 (%).Trend:Decrease 21.68% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -8.36 (%).Trend:Increase 9.14% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -7.25 (%).Trend:Decrease 13.28% than previous quarter

Overall: increasing (-5.35%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.78 (USD).Trend:Decrease 78.75% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.96 (USD).Trend:Increase 151.28% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.11 (USD).Trend:Decrease 156.63% than previous quarter

Overall: increasing (-242.31%). Fluctuation: **Significant** (high variation).



The financial data (Q1 2022-Q3 2022) shows considerable volatility.  Liabilities and current assets on revenue decreased dramatically, suggesting potential concerns regarding working capital management.  While the ratio of retained earnings to revenue improved, it remained negative. Retained earnings on assets showed minimal improvement. Earnings per share fluctuated wildly, ending positive.  Further investigation into SG&A expenses is necessary.