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 262.93 (%).Trend:Increase 184.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 132.75 (%).Trend:Decrease 49.51% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 88.68 (%).Trend:Decrease 33.2% than previous quarter

Overall: decreasing (-66.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 336.02 (%).Trend:Increase 101.66% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 148.77 (%).Trend:Decrease 55.73% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 95.14 (%).Trend:Decrease 36.05% than previous quarter

Overall: decreasing (-71.69%). 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 -105.09 (%).Trend:Increase 1702.57% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -80.99 (%).Trend:Decrease 22.93% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -59.35 (%).Trend:Decrease 26.72% than previous quarter

Overall: increasing (-43.52%). 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 -17.76 (%).Trend:Increase 665.52% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -30.36 (%).Trend:Increase 70.95% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -34.86 (%).Trend:Increase 14.82% than previous quarter

Overall: decreasing (96.28%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.86 (USD).Trend:Decrease 65.6% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.39 (USD).Trend:Decrease 54.65% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.68 (USD).Trend:Increase 74.36% than previous quarter

Overall: decreasing (-20.93%). Fluctuation: **Significant** (high variation).



The provided financial statements reveal substantial volatility in working capital efficiency.  Liabilities on revenue decreased significantly but with significant quarter-to-quarter fluctuations.  Current assets on revenue show a similar downward trend.  Cost efficiency analysis suggests an increasing ratio of retained earnings to revenue but with pronounced fluctuations.  Investment efficiency shows a decrease in retained earnings on assets with high volatility. Lastly, earnings per share demonstrate a declining trend with notable quarter-to-quarter variability. These findings suggest a company experiencing significant financial instability requiring immediate attention.