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 99.81 (%).Trend:Increase 157.97% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57.23 (%).Trend:Decrease 42.66% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 33.78 (%).Trend:Decrease 40.98% than previous quarter

Overall: decreasing (-66.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 725.12 (%).Trend:Increase 144.9% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 357.3 (%).Trend:Decrease 50.73% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 229.85 (%).Trend:Decrease 35.67% than previous quarter

Overall: decreasing (-68.3%). 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 164.64 (%).Trend:Increase 90.82% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 72.47 (%).Trend:Decrease 55.98% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 45.14 (%).Trend:Decrease 37.71% than previous quarter

Overall: decreasing (-72.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.85 (%).Trend:Decrease 11.12% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.31 (%).Trend:Decrease 6.74% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.41 (%).Trend:Decrease 4.22% than previous quarter

Overall: decreasing (-10.68%). 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 19.75 (%).Trend:Decrease 21.78% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 17.75 (%).Trend:Decrease 10.13% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 17.22 (%).Trend:Decrease 2.99% than previous quarter

Overall: decreasing (-12.81%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.3 (USD).Trend:Decrease 78.1% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.5 (USD).Trend:Increase 66.67% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.47 (USD).Trend:Decrease 6.0% than previous quarter

Overall: decreasing (56.67%). Fluctuation: **Significant** (high variation).



The financial data from Q1 2022 to Q3 2022 indicates a decline in several key areas.  Working capital efficiency is deteriorating, with liabilities and current assets on revenue experiencing substantial decreases and significant fluctuations.  Cost efficiency is also weakening, as shown by the sharp decline in the ratio of retained earnings to revenue.  However, SG&A expenses are decreasing. Investment efficiency is declining gradually, and earnings per share also show a downward trend.