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 261.67 (%).Trend:Increase 539.62% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 124.02 (%).Trend:Decrease 52.6% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 69.82 (%).Trend:Decrease 43.7% than previous quarter

Overall: decreasing (-73.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 1930.96 (%).Trend:Increase 280.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 777.0 (%).Trend:Decrease 59.76% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 459.2 (%).Trend:Decrease 40.9% than previous quarter

Overall: decreasing (-76.22%). 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 -1808.0 (%).Trend:Increase 416.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -904.92 (%).Trend:Decrease 49.95% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -681.51 (%).Trend:Decrease 24.69% than previous quarter

Overall: increasing (-62.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 101.7 (%).Trend:Increase 93.94% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 93.7 (%).Trend:Decrease 7.87% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 95.48 (%).Trend:Increase 1.9% than previous quarter

Overall: decreasing (-6.12%). 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 -72.33 (%).Trend:Increase 29.65% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -84.6 (%).Trend:Increase 16.96% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -103.61 (%).Trend:Increase 22.47% than previous quarter

Overall: decreasing (43.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance for Q1-Q3 2022 exhibits significant fluctuations in various efficiency metrics.  Working capital efficiency shows notable fluctuations in liabilities and current assets on revenue, with liabilities decreasing and current assets also experiencing substantial decreases.  Cost efficiency demonstrates an increasing trend in the ratio of retained earnings to revenue, but with considerable quarter-to-quarter variations.  The selling, general, and administrative (SG&A) expense ratio shows a minimal overall decrease. Investment efficiency, as indicated by the retained earnings on assets, exhibits a substantial decreasing trend with high variation.