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 305.85 (%).Trend:Increase 68.95% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 122.86 (%).Trend:Decrease 59.83% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 69.54 (%).Trend:Decrease 43.4% than previous quarter

Overall: decreasing (-77.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 121.69 (%).Trend:Increase 45.44% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 69.82 (%).Trend:Decrease 42.62% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 40.88 (%).Trend:Decrease 41.45% than previous quarter

Overall: decreasing (-66.41%). 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 -69.38 (%).Trend:Increase 45.12% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -15.04 (%).Trend:Decrease 78.32% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -3.14 (%).Trend:Decrease 79.12% than previous quarter

Overall: increasing (-95.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.78 (%).Trend:Decrease 22.99% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.19 (%).Trend:Decrease 21.22% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.05 (%).Trend:Decrease 6.39% than previous quarter

Overall: decreasing (-26.26%). Fluctuation: **Neutral** (moderate 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 -7.91 (%).Trend:Decrease 4.7% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.89 (%).Trend:Decrease 50.82% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -1.33 (%).Trend:Decrease 65.81% than previous quarter

Overall: increasing (-83.19%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased substantially, but with large quarterly variations. Current assets on revenue also decreased, with similar significant fluctuations.  Cost efficiency shows a consistent decrease in the SG&A expense ratio, with a moderate fluctuation. The ratio of retained earnings to revenue shows a significant increase, but with substantial quarterly changes. Investment efficiency demonstrates a consistent, albeit significant, increase in retained earnings on assets.  Further analysis is needed to understand the drivers of these variations and their implications for the company's financial health.