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 139.39 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.83 (%).Trend:Decrease 59.23% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 39.67 (%).Trend:Decrease 30.2% than previous quarter

Overall: decreasing (-71.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 226.82 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 100.02 (%).Trend:Decrease 55.9% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 71.96 (%).Trend:Decrease 28.05% than previous quarter

Overall: decreasing (-68.27%). 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 237.26 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 86.41 (%).Trend:Decrease 63.58% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 49.24 (%).Trend:Decrease 43.02% than previous quarter

Overall: decreasing (-79.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.21 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.14 (%).Trend:Decrease 0.29% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.57 (%).Trend:Decrease 6.5% than previous quarter

Overall: decreasing (-6.77%). 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 9.3 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 7.91 (%).Trend:Decrease 14.95% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 6.98 (%).Trend:Decrease 11.76% than previous quarter

Overall: decreasing (-24.95%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.13 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.48 (USD).Trend:Increase 269.23% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.55 (USD).Trend:Increase 14.58% than previous quarter

Overall: decreasing (323.08%). Fluctuation: **Significant** (high variation).



2022 Q1-Q3 financial data reveals significant fluctuations in key financial ratios. Liabilities and current assets on revenue decreased dramatically, by -71.54% and -68.27%, respectively, highlighting high volatility.  The retained earnings-to-revenue ratio also decreased sharply (-79.25%).  SG&A expense ratio showed a more stable decrease of -6.77%.  Retained earnings on assets fell -24.95%, while earnings per share declined substantially, with significant fluctuation.