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 466.89 (%).Trend:Increase 122.25% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 224.58 (%).Trend:Decrease 51.9% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 156.89 (%).Trend:Decrease 30.14% than previous quarter

Overall: decreasing (-66.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 613.57 (%).Trend:Increase 120.99% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 295.46 (%).Trend:Decrease 51.85% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 227.34 (%).Trend:Decrease 23.06% than previous quarter

Overall: decreasing (-62.95%). 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 -7377.66 (%).Trend:Increase 121.25% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -3504.84 (%).Trend:Decrease 52.49% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2513.72 (%).Trend:Decrease 28.28% than previous quarter

Overall: increasing (-65.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 52.17 (%).Trend:Decrease 20.95% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 47.68 (%).Trend:Decrease 8.61% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49.75 (%).Trend:Increase 4.34% than previous quarter

Overall: decreasing (-4.64%). 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 -1014.94 (%).Trend:Increase 0.43% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1009.41 (%).Trend:Decrease 0.54% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -957.49 (%).Trend:Decrease 5.14% than previous quarter

Overall: increasing (-5.66%). Fluctuation: **Significant** (high variation).

Earning Per Share


The analysis reveals significant fluctuations in several key financial metrics across Q1-Q3 2022.  Liabilities and current assets on revenue both decreased substantially, indicating potential working capital challenges.  Conversely, while the ratio of retained earnings to revenue technically increased (negative values), this also showed significant volatility, suggesting instability.  The SG&A expense ratio exhibited a minor, relatively stable decrease. Retained earnings on assets also showed significant fluctuation and an overall increase (negative values).