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 208.72 (%).Trend:Increase 194.51% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 78.46 (%).Trend:Decrease 62.41% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 50.32 (%).Trend:Decrease 35.87% than previous quarter

Overall: decreasing (-75.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 51.42 (%).Trend:Increase 189.69% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 25.9 (%).Trend:Decrease 49.63% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 20.76 (%).Trend:Decrease 19.85% than previous quarter

Overall: decreasing (-59.63%). 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 -362.92 (%).Trend:Increase 87.43% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -139.7 (%).Trend:Decrease 61.51% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -78.44 (%).Trend:Decrease 43.85% than previous quarter

Overall: increasing (-78.39%). 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 -61.95 (%).Trend:Decrease 13.19% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -54.59 (%).Trend:Decrease 11.88% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -47.08 (%).Trend:Decrease 13.76% than previous quarter

Overall: increasing (-24.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -1.86 (USD).Trend:Decrease 6.06% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.02 (USD).Trend:Decrease 98.92% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.48 (USD).Trend:Decrease 7500.0% than previous quarter

Overall: increasing (-179.57%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2022 to Q3 2022 reveal significant fluctuations in working capital efficiency. Liabilities on revenue decreased, while current assets on revenue followed a similar declining trend.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a fluctuating and increasing trend. Invest efficiency exhibited a steady downward trend in retained earnings on assets. Earnings per share also displays a significant, erratic trend.  The overall performance is erratic and unsustainable.