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 141.28 (%).Trend:Increase 207.73% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 61.93 (%).Trend:Decrease 56.17% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 37.6 (%).Trend:Decrease 39.29% than previous quarter

Overall: decreasing (-73.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 167.38 (%).Trend:Increase 135.41% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 81.07 (%).Trend:Decrease 51.57% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 54.49 (%).Trend:Decrease 32.79% than previous quarter

Overall: decreasing (-67.45%). 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 -42.83 (%).Trend:Increase 154.79% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -16.75 (%).Trend:Decrease 60.89% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -9.28 (%).Trend:Decrease 44.6% than previous quarter

Overall: increasing (-78.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.03 (%).Trend:Decrease 4.26% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.49 (%).Trend:Increase 1.31% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35.56 (%).Trend:Increase 0.2% than previous quarter

Overall: increasing (1.51%). 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 -4.01 (%).Trend:Decrease 13.2% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.26 (%).Trend:Decrease 18.7% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -2.74 (%).Trend:Decrease 15.95% than previous quarter

Overall: increasing (-31.67%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided data (Q1 2022-Q3 2022) reveals a concerning trend.  Liabilities and current assets on revenue decreased significantly, suggesting potential liquidity issues.  Cost efficiency metrics, particularly the ratio of retained earnings to revenue, show a negative trend, indicating declining profitability. SG&A expenses remained relatively stable.  Retained earnings on assets improved (negatively), but still indicate losses.