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 78.07 (%).Trend:Increase 213.28% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.39 (%).Trend:Decrease 52.11% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.71 (%).Trend:Decrease 44.61% than previous quarter

Overall: decreasing (-73.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 105.96 (%).Trend:Increase 197.89% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 50.75 (%).Trend:Decrease 52.1% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 33.6 (%).Trend:Decrease 33.79% than previous quarter

Overall: decreasing (-68.29%). 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 -14.44 (%).Trend:Increase 307.91% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -5.49 (%).Trend:Decrease 61.98% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2.76 (%).Trend:Decrease 49.73% than previous quarter

Overall: increasing (-80.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.0 (%).Trend:Increase 10.92% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.28 (%).Trend:Decrease 6.62% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.94 (%).Trend:Decrease 1.4% than previous quarter

Overall: decreasing (-7.92%). 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 -4.11 (%).Trend:Increase 34.75% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.37 (%).Trend:Decrease 18.0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -2.65 (%).Trend:Decrease 21.36% than previous quarter

Overall: increasing (-35.52%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1-Q3 2022 reveal significant variability in working capital efficiency, liabilities on revenue and current assets on revenue. Cost efficiency, while showing a relatively stable decrease in SG&A, displays large fluctuations in the ratio of retained earnings to revenue. Investment efficiency likewise shows considerable variability in retained earnings on assets.  These significant fluctuations highlight the need for further investigation and context to fully understand the performance trends.