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 97.9 (%).Trend:Increase 220.56% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 43.26 (%).Trend:Decrease 55.81% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 28.24 (%).Trend:Decrease 34.72% than previous quarter

Overall: decreasing (-71.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 234.26 (%).Trend:Increase 106.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 105.22 (%).Trend:Decrease 55.08% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 66.59 (%).Trend:Decrease 36.71% than previous quarter

Overall: decreasing (-71.57%). 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 612.27 (%).Trend:Increase 98.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 282.24 (%).Trend:Decrease 53.9% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 172.77 (%).Trend:Decrease 38.79% than previous quarter

Overall: decreasing (-71.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.73 (%).Trend:Decrease 22.58% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.4 (%).Trend:Decrease 3.08% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.55 (%).Trend:Decrease 8.17% than previous quarter

Overall: decreasing (-11.0%). 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 56.81 (%).Trend:Decrease 4.7% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 56.84 (%).Trend:Increase 0.05% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 56.79 (%).Trend:Decrease 0.09% than previous quarter

Overall: decreasing (-0.04%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.48 (USD).Trend:Decrease 79.13% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.53 (USD).Trend:Increase 10.42% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.37 (USD).Trend:Decrease 30.19% than previous quarter

Overall: increasing (-22.92%). Fluctuation: **Significant** (high variation).



Working capital efficiency, specifically liabilities and current assets on revenue, demonstrates substantial fluctuations throughout the three quarters of 2022.  Cost efficiency shows a steady decline in the SG&A expense ratio, suggesting improved operational efficiency. Retained earnings on assets display minimal fluctuation. Earnings per share show significant volatility, alternating between decreases and slight increases across the observed period.