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 414.83 (%).Trend:Increase 349.34% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 209.0 (%).Trend:Decrease 49.62% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 312.72 (%).Trend:Increase 49.63% than previous quarter

Overall: decreasing (-24.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 227.68 (%).Trend:Increase 324.46% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 103.77 (%).Trend:Decrease 54.42% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 55.91 (%).Trend:Decrease 46.12% than previous quarter

Overall: decreasing (-75.44%). 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 -67.66 (%).Trend:Decrease 1096.47% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -43.11 (%).Trend:Decrease 36.28% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -55.63 (%).Trend:Increase 29.04% than previous quarter

Overall: increasing (-17.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -3.07 (%).Trend:Decrease 314.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.75 (%).Trend:Increase 22.15% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -7.26 (%).Trend:Increase 93.6% than previous quarter

Overall: decreasing (136.48%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2022 to Q3 2022 show highly fluctuating working capital efficiency. Liabilities on revenue decreased slightly overall, but individual quarter trends show significant increases and decreases.  Current assets on revenue show a notable overall decline, with substantial quarter-to-quarter variations.  Cost efficiency, as measured by the retained earnings to revenue ratio, shows an overall increase but with large fluctuations.  Investment efficiency, indicated by retained earnings on assets, shows a consistent decrease with considerable quarter-to-quarter shifts.