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 173.92 (%).Trend:Increase 209.63% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 88.36 (%).Trend:Decrease 49.2% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 60.68 (%).Trend:Decrease 31.33% than previous quarter

Overall: decreasing (-65.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 450.61 (%).Trend:Increase 93.92% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 193.16 (%).Trend:Decrease 57.13% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 102.06 (%).Trend:Decrease 47.16% than previous quarter

Overall: decreasing (-77.35%). 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 -3351.8 (%).Trend:Increase 179.46% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1745.43 (%).Trend:Decrease 47.93% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -1238.3 (%).Trend:Decrease 29.05% than previous quarter

Overall: increasing (-63.06%). 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 -302.81 (%).Trend:Increase 22.87% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -334.12 (%).Trend:Increase 10.34% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -382.21 (%).Trend:Increase 14.39% than previous quarter

Overall: decreasing (26.22%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of financial statements reveals considerable fluctuation in several key areas. Working capital efficiency shows substantial variation, with liabilities decreasing then sharply increasing.  Current assets also exhibit significant volatility. Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates a similar pattern of significant fluctuation. Investment efficiency reveals a continuous decrease in retained earnings on assets. This data strongly suggests an unstable financial period.