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 103.58 (%).Trend:Increase 314.98% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 47.07 (%).Trend:Decrease 54.56% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.62 (%).Trend:Decrease 34.95% than previous quarter

Overall: decreasing (-70.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 469.59 (%).Trend:Increase 158.93% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 212.98 (%).Trend:Decrease 54.65% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 136.98 (%).Trend:Decrease 35.68% than previous quarter

Overall: decreasing (-70.83%). 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 -1963.0 (%).Trend:Increase 228.69% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -920.14 (%).Trend:Decrease 53.13% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -611.39 (%).Trend:Decrease 33.55% than previous quarter

Overall: increasing (-68.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 83.73 (%).Trend:Increase 1.99% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 74.62 (%).Trend:Decrease 10.88% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 69.52 (%).Trend:Decrease 6.83% than previous quarter

Overall: decreasing (-16.97%). 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 -363.1 (%).Trend:Increase 23.47% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -375.45 (%).Trend:Increase 3.4% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -386.37 (%).Trend:Increase 2.91% than previous quarter

Overall: decreasing (6.41%). Fluctuation: **Significant** (high variation).

Earning Per Share


Significant fluctuations characterize the reviewed period (Q1-Q3 2022). Liabilities on revenue and current assets on revenue both decreased substantially (-70.44% and -70.83%, respectively).  Conversely, the ratio of retained earnings to revenue showed a significant increase (-68.85%).  SG&A expense ratios decreased modestly (-16.97%), while retained earnings on assets also decreased (6.41%) with significant variation.