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 118.29 (%).Trend:Increase 260.75% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 61.77 (%).Trend:Decrease 47.78% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 78.72 (%).Trend:Increase 27.44% than previous quarter

Overall: decreasing (-33.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 260.26 (%).Trend:Increase 204.43% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 132.25 (%).Trend:Decrease 49.19% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 131.22 (%).Trend:Decrease 0.78% than previous quarter

Overall: decreasing (-49.58%). 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 475.19 (%).Trend:Increase 155.49% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 224.1 (%).Trend:Decrease 52.84% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 4.73 (%).Trend:Decrease 97.89% than previous quarter

Overall: decreasing (-99.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.05 (%).Trend:Decrease 17.35% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.08 (%).Trend:Decrease 5.37% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.58 (%).Trend:Increase 14.64% than previous quarter

Overall: increasing (8.48%). 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 124.64 (%).Trend:Decrease 8.55% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 121.93 (%).Trend:Decrease 2.17% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 1.72 (%).Trend:Decrease 98.59% than previous quarter

Overall: decreasing (-98.62%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.02 (USD).Trend:Decrease 77.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.02 (USD).Trend:Decrease 200.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.72 (USD).Trend:Decrease 3700.0% than previous quarter

Overall: decreasing (3500.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2022 reveal a concerning picture of financial instability.  Key metrics like liabilities, current assets, and retained earnings to revenue ratios demonstrate substantial fluctuations and declines, especially during the third quarter.  While SG&A expense ratios show a slight upward trend, overall investment efficiency and earnings per share are severely negative, and significantly decline in the third quarter. This indicates severe operational challenges.  Further analysis is imperative.