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 124.43 (%).Trend:Increase 201.94% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 47.77 (%).Trend:Decrease 61.61% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 32.88 (%).Trend:Decrease 31.17% than previous quarter

Overall: decreasing (-73.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 104.03 (%).Trend:Increase 194.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 45.44 (%).Trend:Decrease 56.32% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 33.4 (%).Trend:Decrease 26.5% than previous quarter

Overall: decreasing (-67.89%). 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 -71.06 (%).Trend:Increase 195.1% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -34.86 (%).Trend:Decrease 50.94% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -21.86 (%).Trend:Decrease 37.29% than previous quarter

Overall: increasing (-69.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.63 (%).Trend:Decrease 2.39% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.05 (%).Trend:Increase 3.95% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.01 (%).Trend:Decrease 0.36% than previous quarter

Overall: increasing (3.57%). 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 -28.77 (%).Trend:Increase 4.54% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -30.37 (%).Trend:Increase 5.56% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -28.42 (%).Trend:Decrease 6.42% than previous quarter

Overall: increasing (-1.22%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.02 (USD).Trend:Decrease 101.74% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.08 (USD).Trend:Decrease 500.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.35 (USD).Trend:Increase 337.5% than previous quarter

Overall: increasing (-1850.0%). Fluctuation: **Significant** (high variation).



Analysis of Q1-Q3 2022 financial data reveals significant fluctuations across key metrics. Liabilities and current assets on revenue both decreased substantially from Q1 to Q3 2022, signifying potential working capital challenges.  The ratio of retained earnings to revenue exhibited considerable increases and decreases, indicating significant volatility in cost efficiency. SG&A expense ratio shows less variation, rising slightly overall.  Retained earnings on assets display considerable changes, and earnings per share also reveal high volatility, with a substantial increase in Q3.