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 118.74 (%).Trend:Increase 107.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 60.0 (%).Trend:Decrease 49.47% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 38.7 (%).Trend:Decrease 35.5% than previous quarter

Overall: decreasing (-67.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 286.95 (%).Trend:Increase 125.47% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 127.68 (%).Trend:Decrease 55.5% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 73.07 (%).Trend:Decrease 42.77% than previous quarter

Overall: decreasing (-74.54%). 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 -514.2 (%).Trend:Increase 113.8% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -257.59 (%).Trend:Decrease 49.9% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -175.31 (%).Trend:Decrease 31.94% than previous quarter

Overall: increasing (-65.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.67 (%).Trend:Decrease 23.77% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.69 (%).Trend:Decrease 3.42% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.09 (%).Trend:Decrease 2.17% than previous quarter

Overall: decreasing (-5.51%). 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 -56.59 (%).Trend:Increase 7.79% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -61.82 (%).Trend:Increase 9.24% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -66.56 (%).Trend:Increase 7.67% than previous quarter

Overall: decreasing (17.62%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1-Q3 2022 show fluctuating trends in various metrics.  Liabilities and current assets on revenue decreased, but with significant variations.  Cost efficiency shows a declining SG&A expense ratio (-5.51%). However, the retained earnings ratio shows a (negative) increasing trend with high fluctuation, suggesting potential problems with earnings. Retained earnings on assets also show a decreasing trend with substantial variation, potentially signaling issues with asset management.  Overall, the statements indicate a complex financial picture with significant short-term fluctuations.