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 127.87 (%).Trend:Increase 230.5% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 60.09 (%).Trend:Decrease 53.01% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 39.14 (%).Trend:Decrease 34.86% than previous quarter

Overall: decreasing (-69.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 340.47 (%).Trend:Increase 200.77% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 154.69 (%).Trend:Decrease 54.57% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 86.25 (%).Trend:Decrease 44.24% than previous quarter

Overall: decreasing (-74.67%). 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 83.3 (%).Trend:Increase 88.04% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 35.31 (%).Trend:Decrease 57.61% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 20.26 (%).Trend:Decrease 42.62% than previous quarter

Overall: decreasing (-75.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 46.3 (%).Trend:Increase 9.61% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.67 (%).Trend:Decrease 1.36% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.95 (%).Trend:Decrease 1.58% than previous quarter

Overall: decreasing (-2.92%). 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 13.65 (%).Trend:Decrease 35.09% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 12.48 (%).Trend:Decrease 8.57% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 11.01 (%).Trend:Decrease 11.78% than previous quarter

Overall: decreasing (-19.34%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.53 (USD).Trend:Increase 17.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.0 (USD).Trend:Increase 88.68% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.34 (USD).Trend:Increase 34.0% than previous quarter

Overall: decreasing (152.83%). Fluctuation: **Significant** (high variation).



The Q1-Q3 2022 data reveals substantial decreases in several key financial ratios. Liabilities on revenue (-69.39%), current assets on revenue (-74.67%), and the ratio of retained earnings to revenue (-75.68%) all show significant decreases with high fluctuation. In contrast, the SG&A expense ratio showed a small decrease (-2.92%) with low variability.  Retained earnings on assets decreased moderately (-19.34%), and earnings per share significantly decreased (152.83%) with high fluctuation.