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 85.79 (%).Trend:Increase 186.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 40.45 (%).Trend:Decrease 52.85% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.29 (%).Trend:Decrease 27.59% than previous quarter

Overall: decreasing (-65.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 75.17 (%).Trend:Increase 204.7% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 32.57 (%).Trend:Decrease 56.67% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 22.72 (%).Trend:Decrease 30.24% than previous quarter

Overall: decreasing (-69.78%). 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 -123.57 (%).Trend:Increase 227.34% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -65.35 (%).Trend:Decrease 47.11% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -46.61 (%).Trend:Decrease 28.68% than previous quarter

Overall: increasing (-62.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.65 (%).Trend:Increase 8.29% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.04 (%).Trend:Increase 1.32% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.9 (%).Trend:Decrease 0.47% than previous quarter

Overall: increasing (0.84%). 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 -33.21 (%).Trend:Increase 7.51% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -36.86 (%).Trend:Increase 10.99% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -41.59 (%).Trend:Increase 12.83% than previous quarter

Overall: decreasing (25.23%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.02 (USD).Trend:Decrease 97.62% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.41 (USD).Trend:Increase 1950.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.81 (USD).Trend:Increase 97.56% than previous quarter

Overall: decreasing (3950.0%). Fluctuation: **Significant** (high variation).



The financial statements reveal significant volatility in working capital efficiency.  Liabilities on revenue declined sharply in the first half of 2022, then increased substantially in Q1 2023.  Current assets on revenue followed a similar pattern, with a significant drop, followed by a sharp increase.  Cost efficiency exhibits inconsistent trends; the SG&A expense ratio shows little fluctuation, while the retained earnings-to-revenue ratio exhibits substantial increases and decreases.  Investment efficiency shows a steady decline in retained earnings on assets. Earnings per share display substantial and unpredictable swings.  The company's financial health appears unstable due to these high variations in key metrics.