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 305.85 (%).Trend:Increase 68.95% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 122.86 (%).Trend:Decrease 59.83% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 69.54 (%).Trend:Decrease 43.4% than previous quarter

Overall: decreasing (-77.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 121.69 (%).Trend:Increase 45.44% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 69.82 (%).Trend:Decrease 42.62% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 40.88 (%).Trend:Decrease 41.45% than previous quarter

Overall: decreasing (-66.41%). 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 -69.38 (%).Trend:Increase 45.12% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -15.04 (%).Trend:Decrease 78.32% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -3.14 (%).Trend:Decrease 79.12% than previous quarter

Overall: increasing (-95.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.78 (%).Trend:Decrease 22.99% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.19 (%).Trend:Decrease 21.22% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.05 (%).Trend:Decrease 6.39% than previous quarter

Overall: decreasing (-26.26%). 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 -7.91 (%).Trend:Decrease 4.7% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.89 (%).Trend:Decrease 50.82% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -1.33 (%).Trend:Decrease 65.81% than previous quarter

Overall: increasing (-83.19%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements show significant fluctuations in key financial ratios.  Liabilities and current assets on revenue decreased overall but varied greatly by quarter.  Cost efficiency, represented by SG&A expense ratios, decreased steadily, though not as significantly as other indicators.  The ratio of retained earnings to revenue increased, but shows considerable quarterly variation.  Investment efficiency, as measured by retained earnings on assets, also shows substantial fluctuations.  These significant variations demand further investigation into the factors driving these patterns.