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 320.55 (%).Trend:Increase 157.24% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 180.54 (%).Trend:Decrease 43.68% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 79.05 (%).Trend:Decrease 56.21% than previous quarter

Overall: decreasing (-75.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 520.39 (%).Trend:Increase 92.15% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 221.05 (%).Trend:Decrease 57.52% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 97.34 (%).Trend:Decrease 55.96% than previous quarter

Overall: decreasing (-81.29%). 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 -1495.75 (%).Trend:Increase 185.7% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -756.31 (%).Trend:Decrease 49.44% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -467.85 (%).Trend:Decrease 38.14% than previous quarter

Overall: increasing (-68.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.26 (%).Trend:Decrease 7.68% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.74 (%).Trend:Decrease 1.06% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43.9 (%).Trend:Decrease 9.93% than previous quarter

Overall: decreasing (-10.88%). 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 -123.62 (%).Trend:Increase 26.95% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -131.75 (%).Trend:Increase 6.58% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -157.71 (%).Trend:Increase 19.7% than previous quarter

Overall: decreasing (27.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -1.78 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -3.91 (USD).Trend:Increase 119.66% than previous quarter
Year 2022 Quarter 3: Earning Per Share -5.43 (USD).Trend:Increase 38.87% than previous quarter

Overall: decreasing (205.06%). Fluctuation: **Significant** (high variation).



The Q1 2022 to Q3 2022 financial data exhibits significant volatility and downward trends in key areas. Liabilities and current assets on revenue show substantial decreases.  The ratio of retained earnings to revenue also fell considerably.  Although SG&A expenses decreased steadily, the substantial drops in retained earnings on assets and, notably, the significant decline in earnings per share (205.06% decrease overall) necessitates urgent investigation into the underlying issues.