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 102.22 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 75.18 (%).Trend:Decrease 26.45% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 56.54 (%).Trend:Decrease 24.79% than previous quarter

Overall: decreasing (-44.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 69.1 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 37.63 (%).Trend:Decrease 45.54% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 28.72 (%).Trend:Decrease 23.68% than previous quarter

Overall: decreasing (-58.44%). 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 -254.61 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -123.15 (%).Trend:Decrease 51.63% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -84.81 (%).Trend:Decrease 31.13% than previous quarter

Overall: increasing (-66.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.23 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.82 (%).Trend:Decrease 1.31% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.52 (%).Trend:Decrease 0.97% than previous quarter

Overall: decreasing (-2.27%). 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 -23.12 (%).Trend:Decrease 4.11% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -22.37 (%).Trend:Decrease 3.24% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -22.93 (%).Trend:Increase 2.5% than previous quarter

Overall: increasing (-0.82%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements show a mixed performance pattern in working capital, cost, and investment efficiency.  Working capital efficiency metrics (liabilities and current assets) have seen consistent decreases, indicating better short-term financial health, yet with significant volatility. The ratio of retained earnings to revenue displays an increase despite the fluctuations.  The SG&A expense ratio demonstrates a stable decrease. Investment efficiency shows an upward trend in retained earnings on assets, though with significant variability.