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 236.7 (%).Trend:Increase 206.45% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 166.67 (%).Trend:Decrease 29.59% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 88.2 (%).Trend:Decrease 47.08% than previous quarter

Overall: decreasing (-62.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 1600.93 (%).Trend:Increase 55.15% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 1235.45 (%).Trend:Decrease 22.83% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 634.88 (%).Trend:Decrease 48.61% than previous quarter

Overall: decreasing (-60.34%). 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 -4107.17 (%).Trend:Increase 84.17% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -2773.18 (%).Trend:Decrease 32.48% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -1495.9 (%).Trend:Decrease 46.06% than previous quarter

Overall: increasing (-63.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 116.26 (%).Trend:Increase 137.31% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 104.19 (%).Trend:Decrease 10.38% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 70.5 (%).Trend:Decrease 32.34% than previous quarter

Overall: decreasing (-39.36%). 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 -152.79 (%).Trend:Increase 8.29% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -141.2 (%).Trend:Decrease 7.59% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -144.59 (%).Trend:Increase 2.4% than previous quarter

Overall: increasing (-5.37%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.11 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.2 (USD).Trend:Increase 81.82% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.27 (USD).Trend:Increase 35.0% than previous quarter

Overall: decreasing (145.45%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased overall by 62.74%, while current assets on revenue also decreased by 60.34%, both with high variability. Cost efficiency shows a decrease in the Selling, General & Administrative (SG&A) Expense Ratio by 39.36% with moderate fluctuation.  The ratio of retained earnings to revenue increased by a considerable margin, -63.58%, with a significant fluctuation. Investment efficiency shows a slight increase in retained earnings on assets, -5.37%,  with high variability. Earnings per share decreased significantly by 145.45% with high variability.  Overall, the financial performance shows significant fluctuations in various metrics.