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 50.16 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.62 (%).Trend:Decrease 50.92% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 18.87 (%).Trend:Decrease 23.35% than previous quarter

Overall: decreasing (-62.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 77.57 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 38.18 (%).Trend:Decrease 50.78% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 28.15 (%).Trend:Decrease 26.27% than previous quarter

Overall: decreasing (-63.71%). 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 -22.82 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -9.04 (%).Trend:Decrease 60.39% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -5.95 (%).Trend:Decrease 34.18% than previous quarter

Overall: increasing (-73.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.98 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.72 (%).Trend:Increase 4.36% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.59 (%).Trend:Increase 4.91% than previous quarter

Overall: increasing (9.48%). 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 -8.6 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -7.15 (%).Trend:Decrease 16.86% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -6.74 (%).Trend:Decrease 5.73% than previous quarter

Overall: increasing (-21.63%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.58 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.46 (USD).Trend:Increase 151.72% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Decrease 31.51% than previous quarter

Overall: increasing (72.41%). Fluctuation: **Significant** (high variation).



Analyzing Q1 2022 to Q3 2022 financial data, several key themes emerge.  Working capital efficiency is declining significantly with liabilities and current assets on revenue both decreasing across the three quarters.  Cost efficiency displays a complex picture: the SG&A expense ratio shows a minor, positive trend, but the retained earnings to revenue ratio is heavily negative and volatile. Investment efficiency exhibits a concerning negative trend in retained earnings on assets, while earnings per share fluctuate significantly.  Overall, the data indicates significant volatility and potential challenges in multiple areas.