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 88.08 (%).Trend:Increase 244.6% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.86 (%).Trend:Decrease 49.07% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.71 (%).Trend:Decrease 31.54% than previous quarter

Overall: decreasing (-65.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 232.04 (%).Trend:Increase 198.48% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 108.55 (%).Trend:Decrease 53.22% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 70.26 (%).Trend:Decrease 35.27% than previous quarter

Overall: decreasing (-69.72%). 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 189.08 (%).Trend:Increase 177.69% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 89.27 (%).Trend:Decrease 52.79% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 57.96 (%).Trend:Decrease 35.07% than previous quarter

Overall: decreasing (-69.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.1 (%).Trend:Increase 1.23% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.46 (%).Trend:Decrease 3.54% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.46 (%).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-3.54%). 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 58.36 (%).Trend:Decrease 5.89% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 57.27 (%).Trend:Decrease 1.87% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 56.73 (%).Trend:Decrease 0.94% than previous quarter

Overall: decreasing (-2.79%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 to Q3 2022 show substantial volatility.  Liabilities and current assets on revenue decreased markedly, indicating potential issues with working capital management.  A considerable drop in the retained earnings-to-revenue ratio also suggests financial strain.  The SG&A expense ratio remained relatively stable, while a slight decrease in retained earnings on assets suggests ongoing operational pressures.