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 70.92 (%).Trend:Increase 94.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 60.73 (%).Trend:Decrease 14.37% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.72 (%).Trend:Decrease 57.65% than previous quarter

Overall: decreasing (-63.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 79.73 (%).Trend:Increase 88.04% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 43.35 (%).Trend:Decrease 45.63% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 38.32 (%).Trend:Decrease 11.6% than previous quarter

Overall: decreasing (-51.94%). 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 400.37 (%).Trend:Increase 93.8% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 178.35 (%).Trend:Decrease 55.45% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 122.16 (%).Trend:Decrease 31.51% than previous quarter

Overall: decreasing (-69.49%). 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 44.99 (%).Trend:Decrease 6.83% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 38.96 (%).Trend:Decrease 13.4% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 40.93 (%).Trend:Increase 5.06% than previous quarter

Overall: decreasing (-9.02%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 2022 to Q3 2022 show substantial fluctuations in key financial ratios.  Liabilities and current assets on revenue decreased significantly with high volatility.  Cost efficiency, measured by the retained earnings ratio, saw a drastic drop.  Investment efficiency, however, indicates a more moderate decline in retained earnings on assets.  This pattern suggests potential challenges in managing liquidity, costs, and potentially, business strategy, necessitating further investigation.