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 78.68 (%).Trend:Increase 172.63% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 42.95 (%).Trend:Decrease 45.41% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 26.36 (%).Trend:Decrease 38.63% than previous quarter

Overall: decreasing (-66.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 186.07 (%).Trend:Increase 91.71% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.91 (%).Trend:Decrease 47.92% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 63.05 (%).Trend:Decrease 34.94% than previous quarter

Overall: decreasing (-66.11%). 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 -490.68 (%).Trend:Increase 176.86% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -238.19 (%).Trend:Decrease 51.46% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -156.2 (%).Trend:Decrease 34.42% than previous quarter

Overall: increasing (-68.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.64 (%).Trend:Increase 4.14% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.7 (%).Trend:Decrease 7.87% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.35 (%).Trend:Decrease 1.54% than previous quarter

Overall: decreasing (-9.29%). 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 -52.62 (%).Trend:Increase 15.57% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -51.89 (%).Trend:Decrease 1.39% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -51.89 (%).Trend:Increase 0.0% than previous quarter

Overall: increasing (-1.39%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 2022 to Q3 2022 show a decreasing trend in working capital efficiency, with liabilities and current assets on revenue declining substantially (-66.5% and -66.11%, respectively). Cost efficiency, measured by the retained earnings to revenue ratio, increased negatively (-68.17%) while SG&A expenses decreased slightly (-9.29%). Investment efficiency, as represented by retained earnings on assets, displayed slight increase (-1.39%) with significant variation.  Data suggests substantial quarter-to-quarter volatility across various financial metrics.