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 175.27 (%).Trend:Increase 158.97% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 91.36 (%).Trend:Decrease 47.87% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 62.94 (%).Trend:Decrease 31.11% than previous quarter

Overall: decreasing (-64.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 326.24 (%).Trend:Increase 159.04% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 157.04 (%).Trend:Decrease 51.86% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 108.54 (%).Trend:Decrease 30.88% than previous quarter

Overall: decreasing (-66.73%). 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 -454.39 (%).Trend:Increase 171.86% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -218.14 (%).Trend:Decrease 51.99% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -152.89 (%).Trend:Decrease 29.91% than previous quarter

Overall: increasing (-66.35%). 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 -102.61 (%).Trend:Increase 4.74% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -102.63 (%).Trend:Increase 0.02% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -104.18 (%).Trend:Increase 1.51% than previous quarter

Overall: decreasing (1.53%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 120.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.01 (USD).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.02 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (100.0%). Fluctuation: **Significant** (high variation).



The financial statements reveal significant volatility in various key performance indicators (KPIs) from Q1 to Q3 of 2022.  Working capital efficiency shows substantial increases and decreases in liabilities and current assets relative to revenue.  Cost efficiency, as measured by the ratio of retained earnings to revenue, displayed a peculiar increase (negative value).  Investment efficiency, using retained earnings on assets, showed a slight but fluctuating overall decrease.  Earnings per share consistently decreased across the period.  The data suggests a need for further analysis to identify the root causes of these substantial variations.