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 79.4 (%).Trend:Increase 162.13% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 77.01 (%).Trend:Decrease 3.01% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 43.5 (%).Trend:Decrease 43.51% than previous quarter

Overall: decreasing (-45.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 497.31 (%).Trend:Increase 83.88% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 189.96 (%).Trend:Decrease 61.8% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 150.1 (%).Trend:Decrease 20.98% than previous quarter

Overall: decreasing (-69.82%). 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 -2066.68 (%).Trend:Increase 189.61% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -843.62 (%).Trend:Decrease 59.18% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -493.02 (%).Trend:Decrease 41.56% than previous quarter

Overall: increasing (-76.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 80.76 (%).Trend:Increase 4.14% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 71.36 (%).Trend:Decrease 11.64% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 73.08 (%).Trend:Increase 2.41% than previous quarter

Overall: decreasing (-9.51%). 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 -281.2 (%).Trend:Increase 48.19% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -166.1 (%).Trend:Decrease 40.93% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -148.78 (%).Trend:Decrease 10.43% than previous quarter

Overall: increasing (-47.09%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.05 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.12 (USD).Trend:Increase 140.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.18 (USD).Trend:Increase 50.0% than previous quarter

Overall: decreasing (260.0%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2022 reveals significant volatility in key financial metrics.  Liabilities and current assets on revenue are both decreasing with high variability, raising concerns about working capital management.  Cost efficiency (retained earnings to revenue) shows a somewhat upward trend but with substantial fluctuations, possibly indicating unstable operations. Investment efficiency, also displaying substantial variation, is of concern. Earnings per share are trending downwards, indicating a potential need for financial improvement.  The only somewhat stable trend is a generally decreasing SG&A expense ratio.