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).



Analyzing Q1 2022 to Q3 2022 reveals a general downward trend in several key metrics.  Liabilities and current assets on revenue decreased significantly, showing high volatility. The ratio of retained earnings to revenue also decreased sharply, indicating a potential cost control issue.  Conversely, the SG&A expense ratio showed a steady but small decrease. Retained earnings on assets decreased moderately, while earnings per share also declined, though remaining negative.