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 269.58 (%).Trend:Increase 203.27% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 63.97 (%).Trend:Decrease 76.27% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 48.2 (%).Trend:Decrease 24.65% than previous quarter

Overall: decreasing (-82.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 347.77 (%).Trend:Increase 134.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 189.55 (%).Trend:Decrease 45.5% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 113.1 (%).Trend:Decrease 40.33% than previous quarter

Overall: decreasing (-67.48%). 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 -41.69 (%).Trend:Increase 62.03% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -34.33 (%).Trend:Decrease 17.65% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -32.45 (%).Trend:Decrease 5.48% than previous quarter

Overall: increasing (-22.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -5.88 (%).Trend:Decrease 40.79% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -8.9 (%).Trend:Increase 51.36% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -11.88 (%).Trend:Increase 33.48% than previous quarter

Overall: decreasing (102.04%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.15 (USD).Trend:Decrease 250.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.28 (USD).Trend:Decrease 286.67% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.7 (USD).Trend:Increase 150.0% than previous quarter

Overall: decreasing (-566.67%). Fluctuation: **Significant** (high variation).



The provided data reveals significant fluctuations in working capital efficiency. Liabilities on revenue decreased substantially from Q1 to Q3 2022, but increased sharply in Q1 2023.  Current assets on revenue also decreased over the period, displaying a similar pattern of high volatility.  Cost efficiency shows a slight increase in the ratio of retained earnings to revenue, but with significant variations between quarters.  Investment efficiency exhibits a notable decrease in retained earnings on assets. Earnings per share show a substantial overall decrease, indicating a negative trend in profitability, but with great variation between quarters.