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 115.32 (%).Trend:Increase 171.72% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 74.12 (%).Trend:Decrease 35.73% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 42.88 (%).Trend:Decrease 42.15% than previous quarter

Overall: decreasing (-62.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 145.95 (%).Trend:Increase 169.18% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.79 (%).Trend:Decrease 33.68% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 56.99 (%).Trend:Decrease 41.12% than previous quarter

Overall: decreasing (-60.95%). 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 -1393.16 (%).Trend:Increase 187.97% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -660.55 (%).Trend:Decrease 52.59% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -417.88 (%).Trend:Decrease 36.74% than previous quarter

Overall: increasing (-70.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 52.21 (%).Trend:Increase 11.92% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 47.7 (%).Trend:Decrease 8.64% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.76 (%).Trend:Decrease 6.16% than previous quarter

Overall: decreasing (-14.27%). 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 -331.56 (%).Trend:Increase 6.91% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -299.79 (%).Trend:Decrease 9.58% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -318.4 (%).Trend:Increase 6.21% than previous quarter

Overall: increasing (-3.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.6 (USD).Trend:Decrease 28.57% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.83 (USD).Trend:Increase 205.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.0 (USD).Trend:Increase 9.29% than previous quarter

Overall: decreasing (233.33%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2022 show significant volatility in key financial metrics. Working capital efficiency indicates a negative trend, with both liabilities and current assets on revenue decreasing considerably. Cost efficiency, particularly the ratio of retained earnings to revenue, exhibits significant fluctuations. SG&A expense ratio displays a consistent decline. Invest efficiency reveals significant fluctuations in retained earnings on assets. Earning per share indicates a clear negative trend with significant variations.