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 147.18 (%).Trend:Increase 384.14% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.61 (%).Trend:Decrease 69.69% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 32.36 (%).Trend:Decrease 27.46% than previous quarter

Overall: decreasing (-78.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 1252.95 (%).Trend:Increase 122.06% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 494.26 (%).Trend:Decrease 60.55% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 303.35 (%).Trend:Decrease 38.63% than previous quarter

Overall: decreasing (-75.79%). 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 -440.9 (%).Trend:Increase 248.48% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -194.58 (%).Trend:Decrease 55.87% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -142.13 (%).Trend:Decrease 26.96% than previous quarter

Overall: increasing (-67.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 113.41 (%).Trend:Increase 27.17% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 110.15 (%).Trend:Decrease 2.87% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 105.95 (%).Trend:Decrease 3.81% than previous quarter

Overall: decreasing (-6.58%). 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 -26.64 (%).Trend:Increase 32.27% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -26.19 (%).Trend:Decrease 1.69% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -30.64 (%).Trend:Increase 16.99% than previous quarter

Overall: decreasing (15.02%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.97 (USD).Trend:Decrease 2.02% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.02 (USD).Trend:Increase 5.15% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.0 (USD).Trend:Decrease 1.96% than previous quarter

Overall: decreasing (3.09%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2022 to Q3 2022 reveals significant fluctuations in working capital and cost efficiency. Liabilities on revenue exhibit a considerable downward trend after a large initial increase.  Current assets on revenue also show a considerable decline from the first quarter. Cost efficiency, as measured by the ratio of retained earnings to revenue, declined significantly but with substantial fluctuation. Selling, General, and Administrative (SG&A) expenses decreased modestly. Investment efficiency demonstrates significant variability in retained earnings on assets.  Earnings per share also declined.