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 81.88 (%).Trend:Increase 115.7% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 53.17 (%).Trend:Decrease 35.06% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 48.2 (%).Trend:Decrease 9.35% than previous quarter

Overall: decreasing (-41.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 84.68 (%).Trend:Increase 133.41% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 47.72 (%).Trend:Decrease 43.65% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 37.49 (%).Trend:Decrease 21.44% than previous quarter

Overall: decreasing (-55.73%). 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 68.22 (%).Trend:Increase 111.08% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 44.6 (%).Trend:Decrease 34.62% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 30.92 (%).Trend:Decrease 30.67% than previous quarter

Overall: decreasing (-54.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 8.46 (%).Trend:Increase 18.49% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.4 (%).Trend:Decrease 0.71% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 7.87 (%).Trend:Decrease 6.31% than previous quarter

Overall: decreasing (-6.97%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial analysis of the provided data reveals significant fluctuations across key performance indicators (KPIs).  Working capital metrics (liabilities and current assets on revenue) demonstrate substantial volatility, indicating potential management challenges.  Cost efficiency, as measured by the retained earnings-to-revenue ratio, displays a substantial negative trend. Investment efficiency, meanwhile, shows a modest but consistent downward trend.