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 419.86 (%).Trend:Increase 237.26% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 218.37 (%).Trend:Decrease 47.99% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 145.34 (%).Trend:Decrease 33.44% than previous quarter

Overall: decreasing (-65.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 1543.95 (%).Trend:Increase 470.35% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 670.11 (%).Trend:Decrease 56.6% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 462.05 (%).Trend:Decrease 31.05% than previous quarter

Overall: decreasing (-70.07%). 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 -6174.92 (%).Trend:Increase 273.88% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -3263.08 (%).Trend:Decrease 47.16% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2267.24 (%).Trend:Decrease 30.52% than previous quarter

Overall: increasing (-63.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 161.29 (%).Trend:Decrease 30.66% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 159.22 (%).Trend:Decrease 1.28% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 149.93 (%).Trend:Decrease 5.83% than previous quarter

Overall: decreasing (-7.04%). 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 -339.24 (%).Trend:Decrease 26.61% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -404.45 (%).Trend:Increase 19.22% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -410.63 (%).Trend:Increase 1.53% than previous quarter

Overall: decreasing (21.04%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.93 (USD).Trend:Decrease 88.05% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.98 (USD).Trend:Increase 112.9% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.0 (USD).Trend:Increase 1.01% than previous quarter

Overall: decreasing (115.05%). Fluctuation: **Significant** (high variation).



The Q1-Q3 2022 financial data exhibits substantial volatility. Working capital efficiency metrics (liabilities and current assets on revenue) declined significantly, suggesting potential liquidity concerns.  Cost efficiency, as indicated by retained earnings on revenue, worsened considerably, although SG&A expenses decreased modestly. Investment efficiency metrics (retained earnings on assets and earnings per share) experienced sharp declines, signifying poor performance.