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 117.25 (%).Trend:Increase 131.49% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57.13 (%).Trend:Decrease 51.28% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 39.25 (%).Trend:Decrease 31.3% than previous quarter

Overall: decreasing (-66.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 140.17 (%).Trend:Increase 105.74% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 52.84 (%).Trend:Decrease 62.3% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 39.57 (%).Trend:Decrease 25.11% than previous quarter

Overall: decreasing (-71.77%). 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 -8.09 (%).Trend:Decrease 41.25% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1.18 (%).Trend:Decrease 85.41% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -0.94 (%).Trend:Decrease 20.34% than previous quarter

Overall: increasing (-88.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41.49 (%).Trend:Decrease 13.06% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.94 (%).Trend:Increase 8.32% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.08 (%).Trend:Increase 0.31% than previous quarter

Overall: increasing (8.65%). 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 -1.59 (%).Trend:Decrease 76.92% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -0.47 (%).Trend:Decrease 70.44% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -0.53 (%).Trend:Increase 12.77% than previous quarter

Overall: increasing (-66.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 725.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.36 (USD).Trend:Increase 44.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.36 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (44.0%). Fluctuation: **Neutral** (moderate variation).



Financial statements for Q1-Q3 2022 indicate significant fluctuations in key metrics. Liabilities on revenue show a substantial decrease (-66.52%) but with significant quarterly variation. Current assets on revenue also decreased substantially (-71.77%), with high fluctuation.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows an increase, but with substantial volatility.  SG&A expense ratio saw a minor increase (8.65%), with little variation. Investment efficiency, as measured by retained earnings on assets, shows a modest increase overall with significant quarterly shifts. Earning per share showed an increase overall, but again with substantial quarter-to-quarter volatility.