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 90.47 (%).Trend:Increase 194.5% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 46.25 (%).Trend:Decrease 48.88% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.0 (%).Trend:Decrease 37.3% than previous quarter

Overall: decreasing (-67.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 213.03 (%).Trend:Increase 117.89% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 97.35 (%).Trend:Decrease 54.3% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 57.14 (%).Trend:Decrease 41.3% than previous quarter

Overall: decreasing (-73.18%). 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 -41.89 (%).Trend:Increase 58.67% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -25.39 (%).Trend:Decrease 39.39% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -23.08 (%).Trend:Decrease 9.1% than previous quarter

Overall: increasing (-44.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.44 (%).Trend:Increase 7.86% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.85 (%).Trend:Decrease 6.51% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.13 (%).Trend:Decrease 3.15% than previous quarter

Overall: decreasing (-9.45%). 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 -3.91 (%).Trend:Decrease 42.33% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -5.1 (%).Trend:Increase 30.43% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -7.46 (%).Trend:Increase 46.27% than previous quarter

Overall: decreasing (90.79%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 57.14% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.26 (USD).Trend:Increase 333.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.42 (USD).Trend:Increase 61.54% than previous quarter

Overall: increasing (600.0%). Fluctuation: **Significant** (high variation).



Significant fluctuations characterize the reviewed period (Q1-Q3 2022). Liabilities on Revenue and Current Assets on Revenue both decreased substantially, indicating potential working capital issues.  While the SG&A expense ratio showed a slight, consistent decrease, other cost metrics exhibited considerable volatility.  The Ratio of Retained Earnings to Revenue showed improvement, but with high variance.  Investment efficiency, measured by Retained Earnings on Assets, deteriorated.  Earnings per share, however, experienced dramatic growth.