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 93.91 (%).Trend:Increase 355.65% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.71 (%).Trend:Decrease 64.1% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 32.64 (%).Trend:Decrease 3.17% than previous quarter

Overall: decreasing (-65.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 229.05 (%).Trend:Increase 464.3% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 77.41 (%).Trend:Decrease 66.2% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 50.55 (%).Trend:Decrease 34.7% than previous quarter

Overall: decreasing (-77.93%). 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 -470.8 (%).Trend:Increase 349.58% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -258.42 (%).Trend:Decrease 45.11% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -212.21 (%).Trend:Decrease 17.88% than previous quarter

Overall: increasing (-54.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.7 (%).Trend:Increase 48.26% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.27 (%).Trend:Decrease 4.01% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.47 (%).Trend:Increase 6.42% than previous quarter

Overall: increasing (2.16%). 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 -67.19 (%).Trend:Increase 12.94% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -69.7 (%).Trend:Increase 3.74% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -78.11 (%).Trend:Increase 12.07% than previous quarter

Overall: decreasing (16.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis for Q1 2022 to Q3 2022 reveals significant fluctuations in key financial metrics. Liabilities and current assets on revenue are decreasing, exhibiting high volatility.  The ratio of retained earnings to revenue shows a generally decreasing trend but with considerable variability.  Selling, general, and administrative (SG&A) expenses are showing a modest increase.  Investment efficiency and retained earnings on assets are decreasing, with notable fluctuations.  The overall picture suggests instability and requires further investigation.