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 52.57 (%).Trend:Increase 233.14% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 22.98 (%).Trend:Decrease 56.29% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16.44 (%).Trend:Decrease 28.46% than previous quarter

Overall: decreasing (-68.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 96.68 (%).Trend:Increase 212.88% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 43.41 (%).Trend:Decrease 55.1% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 29.28 (%).Trend:Decrease 32.55% than previous quarter

Overall: decreasing (-69.71%). 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 -129.56 (%).Trend:Increase 217.32% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -69.19 (%).Trend:Decrease 46.6% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -48.64 (%).Trend:Decrease 29.7% than previous quarter

Overall: increasing (-62.46%). 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 -84.09 (%).Trend:Decrease 3.32% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -91.37 (%).Trend:Increase 8.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -93.76 (%).Trend:Increase 2.62% than previous quarter

Overall: decreasing (11.5%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased significantly from Q1 2022 to Q3 2022, then increased sharply in Q1 2023, before decreasing again.  Current assets on revenue also decreased significantly, showing a similar pattern of sharp increases and decreases.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a trend of increasing negative values, but with significant fluctuations. Investment efficiency, measured by retained earnings on assets, shows a decreasing trend with considerable variation.  More data is needed to fully assess the financial health of the company.