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 163.52 (%).Trend:Increase 178.19% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 54.0 (%).Trend:Decrease 66.98% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 36.95 (%).Trend:Decrease 31.57% than previous quarter

Overall: decreasing (-77.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 257.06 (%).Trend:Increase 271.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 108.58 (%).Trend:Decrease 57.76% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 75.36 (%).Trend:Decrease 30.59% than previous quarter

Overall: decreasing (-70.68%). 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 -2995.8 (%).Trend:Increase 332.22% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1292.86 (%).Trend:Decrease 56.84% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -838.37 (%).Trend:Decrease 35.15% than previous quarter

Overall: increasing (-72.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.61 (%).Trend:Decrease 5.97% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.93 (%).Trend:Decrease 12.73% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.0 (%).Trend:Increase 2.75% than previous quarter

Overall: decreasing (-10.33%). 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 -682.74 (%).Trend:Increase 12.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -702.7 (%).Trend:Increase 2.92% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -684.79 (%).Trend:Decrease 2.55% than previous quarter

Overall: decreasing (0.3%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 90.24% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.14 (USD).Trend:Decrease 275.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.13 (USD).Trend:Decrease 7.14% than previous quarter

Overall: increasing (-262.5%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2022 to Q3 2022 exhibit significant fluctuations.  Working capital efficiency, measured by liabilities and current assets on revenue, demonstrates substantial decreases.  Cost efficiency, as seen in the SG&A expense ratio, reveals a general decrease with low variation.  However, the ratio of retained earnings to revenue exhibits significant volatility. Invest efficiency shows a consistent decline in retained earnings on assets, with large variations. Earnings per share show a fluctuating and increasing trend, exhibiting significant variations.