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 106.48 (%).Trend:Increase 228.24% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 51.79 (%).Trend:Decrease 51.36% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 44.46 (%).Trend:Decrease 14.15% than previous quarter

Overall: decreasing (-58.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 86.75 (%).Trend:Increase 206.86% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 43.89 (%).Trend:Decrease 49.41% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 36.13 (%).Trend:Decrease 17.68% than previous quarter

Overall: decreasing (-58.35%). 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 -10.43 (%).Trend:Increase 91.38% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -5.54 (%).Trend:Decrease 46.88% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2.87 (%).Trend:Decrease 48.19% than previous quarter

Overall: increasing (-72.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.13 (%).Trend:Increase 0.48% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.4 (%).Trend:Increase 9.03% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.03 (%).Trend:Decrease 1.35% than previous quarter

Overall: increasing (7.56%). 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 -1.0 (%).Trend:Decrease 37.5% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.05 (%).Trend:Increase 5.0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -0.8 (%).Trend:Decrease 23.81% than previous quarter

Overall: increasing (-20.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.57 (USD).Trend:Decrease 72.73% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.48 (USD).Trend:Decrease 15.79% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.89 (USD).Trend:Increase 85.42% than previous quarter

Overall: increasing (56.14%). Fluctuation: **Significant** (high variation).



The provided financial statements reveal significant volatility across various key performance indicators (KPIs). Working capital efficiency, measured by liabilities and current assets on revenue, demonstrates substantial swings.  Cost efficiency shows significant fluctuation in the ratio of retained earnings to revenue, while SG&A expense ratio shows minor fluctuations. Investment efficiency exhibits substantial changes in retained earnings on assets. Earnings per share also displays substantial fluctuations.  These data points indicate a dynamic financial performance with high variability requiring further analysis.