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 88.76 (%).Trend:Increase 267.84% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.87 (%).Trend:Decrease 57.33% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 26.57 (%).Trend:Decrease 29.84% than previous quarter

Overall: decreasing (-70.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 471.98 (%).Trend:Increase 249.05% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 201.32 (%).Trend:Decrease 57.35% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 128.46 (%).Trend:Decrease 36.19% than previous quarter

Overall: decreasing (-72.78%). 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 81.69 (%).Trend:Increase 120.19% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 32.94 (%).Trend:Decrease 59.68% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 17.02 (%).Trend:Decrease 48.33% than previous quarter

Overall: decreasing (-79.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 11.6 (%).Trend:Decrease 35.45% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 10.98 (%).Trend:Decrease 5.34% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 8.97 (%).Trend:Decrease 18.31% than previous quarter

Overall: decreasing (-22.67%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.62 (USD).Trend:Decrease 183.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.77 (USD).Trend:Increase 24.19% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.19 (USD).Trend:Increase 54.55% than previous quarter

Overall: decreasing (91.94%). Fluctuation: **Significant** (high variation).



Key findings for Q1-Q3 2022 show significant downward trends in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue. Retained earnings on assets decreased moderately, while earnings per share also declined markedly.  The data highlights significant financial instability.