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 137.59 (%).Trend:Increase 136.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 69.74 (%).Trend:Decrease 49.31% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 43.77 (%).Trend:Decrease 37.24% than previous quarter

Overall: decreasing (-68.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 494.12 (%).Trend:Increase 103.38% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 209.19 (%).Trend:Decrease 57.66% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 116.05 (%).Trend:Decrease 44.52% than previous quarter

Overall: decreasing (-76.51%). 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 -952.65 (%).Trend:Increase 102.85% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -447.47 (%).Trend:Decrease 53.03% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -266.85 (%).Trend:Decrease 40.36% than previous quarter

Overall: increasing (-71.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.45 (%).Trend:Decrease 16.21% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.11 (%).Trend:Decrease 9.99% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.41 (%).Trend:Decrease 12.29% than previous quarter

Overall: decreasing (-21.05%). Fluctuation: **Neutral** (moderate 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 -85.28 (%).Trend:Increase 1.77% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -86.56 (%).Trend:Increase 1.5% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -86.85 (%).Trend:Increase 0.34% than previous quarter

Overall: decreasing (1.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.11 (USD).Trend:Decrease 74.42% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.17 (USD).Trend:Increase 54.55% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.21 (USD).Trend:Increase 23.53% than previous quarter

Overall: decreasing (90.91%). Fluctuation: **Significant** (high variation).



Q1-Q3 2022 financial data reveal significant volatility across several key metrics.  Liability and current asset ratios on revenue demonstrate marked fluctuations, contrasting increases and decreases.  Cost efficiency, as indicated by the ratio of retained earnings to revenue, shows an overall increasing trend, yet displays huge variance. The selling, general, and administrative (SG&A) expense ratio consistently declined. Investment efficiency (retained earnings on assets) decreased slightly, but with significant variation. Earnings per share also experienced substantial fluctuation with overall decline.