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 112.96 (%).Trend:Increase 212.13% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 59.47 (%).Trend:Decrease 47.35% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 37.6 (%).Trend:Decrease 36.77% than previous quarter

Overall: decreasing (-66.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 742.65 (%).Trend:Increase 387.53% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 328.09 (%).Trend:Decrease 55.82% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 213.49 (%).Trend:Decrease 34.93% than previous quarter

Overall: decreasing (-71.25%). 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 -487.25 (%).Trend:Increase 268.21% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -249.41 (%).Trend:Decrease 48.81% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -177.25 (%).Trend:Decrease 28.93% than previous quarter

Overall: increasing (-63.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41.67 (%).Trend:Increase 9.54% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.88 (%).Trend:Increase 5.3% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.74 (%).Trend:Increase 4.24% than previous quarter

Overall: increasing (9.77%). 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 -43.02 (%).Trend:Decrease 29.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -45.95 (%).Trend:Increase 6.81% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -50.19 (%).Trend:Increase 9.23% than previous quarter

Overall: decreasing (16.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.21 (USD).Trend:Decrease 107.81% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.47 (USD).Trend:Increase 123.81% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.77 (USD).Trend:Increase 63.83% than previous quarter

Overall: decreasing (266.67%). Fluctuation: **Significant** (high variation).



Financial data reveals significant volatility in working capital, cost, and investment efficiency metrics from Q1 2022 to Q3 2022.  Liability-to-revenue ratios showed a substantial drop, followed by a rebound. Current asset-to-revenue ratios also exhibited a similar fluctuating trend.  Cost efficiency (retained earnings-to-revenue) displays a complex, yet highly variable upward trajectory.  SG&A expenses rose steadily, demonstrating a more consistent pattern.  Investment efficiency (retained earnings on assets) and earnings per share show considerable quarter-to-quarter shifts.