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 79.31 (%).Trend:Increase 176.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 48.95 (%).Trend:Decrease 38.28% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 34.52 (%).Trend:Decrease 29.48% than previous quarter

Overall: decreasing (-56.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 570.21 (%).Trend:Increase 259.46% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 276.74 (%).Trend:Decrease 51.47% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 167.7 (%).Trend:Decrease 39.4% than previous quarter

Overall: decreasing (-70.59%). 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 -813.39 (%).Trend:Increase 176.04% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -417.1 (%).Trend:Decrease 48.72% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -285.44 (%).Trend:Decrease 31.57% than previous quarter

Overall: increasing (-64.91%). 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 -96.64 (%).Trend:Decrease 17.27% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -103.13 (%).Trend:Increase 6.72% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -113.77 (%).Trend:Increase 10.32% than previous quarter

Overall: decreasing (17.73%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 to Q3 2022 financial statements show considerable instability in financial performance. Liabilities on revenue decreased substantially but with marked fluctuation, suggesting operational adjustments.  Current assets on revenue also declined throughout the period, possibly indicative of changing inventory management.  Cost efficiency, measured by retained earnings to revenue, exhibited an upward trend but with significant variation. Invest efficiency, assessed by retained earnings on assets, declined overall, with quarterly volatility. This significant fluctuation across key metrics demands further scrutiny.