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 62.14 (%).Trend:Increase 182.58% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.22 (%).Trend:Decrease 48.15% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.47 (%).Trend:Decrease 36.47% than previous quarter

Overall: decreasing (-67.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 168.19 (%).Trend:Increase 118.97% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 83.75 (%).Trend:Decrease 50.21% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 56.39 (%).Trend:Decrease 32.67% than previous quarter

Overall: decreasing (-66.47%). 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 127.59 (%).Trend:Increase 140.24% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 60.29 (%).Trend:Decrease 52.75% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 39.19 (%).Trend:Decrease 35.0% than previous quarter

Overall: decreasing (-69.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.38 (%).Trend:Decrease 14.06% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.35 (%).Trend:Decrease 0.56% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.25 (%).Trend:Decrease 1.87% than previous quarter

Overall: decreasing (-2.42%). 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 37.05 (%).Trend:Decrease 4.46% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 35.86 (%).Trend:Decrease 3.21% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 34.92 (%).Trend:Decrease 2.62% than previous quarter

Overall: decreasing (-5.75%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q1-Q3 2022 indicates substantial challenges.  Working capital efficiency metrics—liabilities and current assets on revenue—are declining significantly, which could jeopardize the company's short-term financial health.  A substantial decrease in the ratio of retained earnings to revenue also suggests declining profitability.  The relatively stable Selling, General, and Administrative (SG&A) expense ratio, however, indicates effective cost-control measures.  Investment efficiency shows little fluctuation.  Further investigation into the drivers of the significant volatility is crucial.