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 67.05 (%).Trend:Increase 153.4% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 35.69 (%).Trend:Decrease 46.77% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 36.71 (%).Trend:Increase 2.86% than previous quarter

Overall: decreasing (-45.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 350.31 (%).Trend:Increase 184.23% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 192.25 (%).Trend:Decrease 45.12% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 145.1 (%).Trend:Decrease 24.53% than previous quarter

Overall: decreasing (-58.58%). 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 -1409.58 (%).Trend:Increase 167.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -797.98 (%).Trend:Decrease 43.39% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -614.06 (%).Trend:Decrease 23.05% than previous quarter

Overall: increasing (-56.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.02 (%).Trend:Increase 8.62% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.7 (%).Trend:Increase 15.75% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.88 (%).Trend:Increase 16.14% than previous quarter

Overall: increasing (34.43%). Fluctuation: **Neutral** (moderate 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 -310.47 (%).Trend:Decrease 8.74% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -317.58 (%).Trend:Increase 2.29% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -312.74 (%).Trend:Decrease 1.52% than previous quarter

Overall: decreasing (0.73%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.07 (USD).Trend:Decrease 88.71% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 85.71% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.2 (USD).Trend:Decrease 2100.0% than previous quarter

Overall: decreasing (-385.71%). Fluctuation: **Significant** (high variation).



Significant fluctuations characterize most financial metrics from Q1 2022 to Q3 2022. Liabilities and current assets on revenue both decreased substantially.  Retained earnings showed a large decrease, while SG&A expenses increased steadily.  Retained earnings on assets slightly decreased, and earnings per share plummeted.  These volatile trends require urgent attention.