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 163.52 (%).Trend:Increase 178.19% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 54.0 (%).Trend:Decrease 66.98% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 36.95 (%).Trend:Decrease 31.57% than previous quarter

Overall: decreasing (-77.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 257.06 (%).Trend:Increase 271.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 108.58 (%).Trend:Decrease 57.76% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 75.36 (%).Trend:Decrease 30.59% than previous quarter

Overall: decreasing (-70.68%). 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 -2995.8 (%).Trend:Increase 332.22% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1292.86 (%).Trend:Decrease 56.84% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -838.37 (%).Trend:Decrease 35.15% than previous quarter

Overall: increasing (-72.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.61 (%).Trend:Decrease 5.97% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.93 (%).Trend:Decrease 12.73% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.0 (%).Trend:Increase 2.75% than previous quarter

Overall: decreasing (-10.33%). 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 -682.74 (%).Trend:Increase 12.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -702.7 (%).Trend:Increase 2.92% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -684.79 (%).Trend:Decrease 2.55% than previous quarter

Overall: decreasing (0.3%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 90.24% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.14 (USD).Trend:Decrease 275.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.13 (USD).Trend:Decrease 7.14% than previous quarter

Overall: increasing (-262.5%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2022 to Q3 2022 show significant volatility in working capital metrics, with liabilities and current assets on revenue declining. Cost efficiency, particularly the SG&A expense ratio, exhibits a downward trend with low variation.  Retained earnings-to-revenue ratios display a volatile increasing trend.  Invest efficiency shows a consistent decrease in retained earnings on assets, with considerable fluctuations.  Earnings per share display a volatile increasing trend, with significant variations in the data.