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 66.09 (%).Trend:Increase 190.0% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.9 (%).Trend:Decrease 47.19% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 22.33 (%).Trend:Decrease 36.02% than previous quarter

Overall: decreasing (-66.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 113.0 (%).Trend:Increase 177.78% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 59.88 (%).Trend:Decrease 47.01% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 39.01 (%).Trend:Decrease 34.85% than previous quarter

Overall: decreasing (-65.48%). 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 -40.7 (%).Trend:Increase 114.78% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -17.66 (%).Trend:Decrease 56.61% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -10.53 (%).Trend:Decrease 40.37% than previous quarter

Overall: increasing (-74.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.28 (%).Trend:Decrease 2.16% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.87 (%).Trend:Increase 2.77% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.14 (%).Trend:Increase 1.23% than previous quarter

Overall: increasing (4.04%). 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 -17.74 (%).Trend:Decrease 17.57% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -14.62 (%).Trend:Decrease 17.59% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -13.15 (%).Trend:Decrease 10.05% than previous quarter

Overall: increasing (-25.87%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.48 (USD).Trend:Decrease 34.25% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.91 (USD).Trend:Increase 89.58% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 9.89% than previous quarter

Overall: increasing (108.33%). Fluctuation: **Significant** (high variation).



Q1 2022 to Q3 2022 financial statements show considerable volatility.  Working capital efficiency displays a significant overall decrease in both liabilities and current assets on revenue, with substantial quarter-to-quarter variations.  Cost efficiency reveals an increasing trend in the ratio of retained earnings to revenue, yet marked fluctuations. The SG&A expense ratio shows a moderate and stable rise. Investment efficiency continues a negative trend with declining retained earnings on assets. Earnings per share exhibits marked swings, increasing overall but with considerable quarterly volatility.