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 74.09 (%).Trend:Increase 199.35% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.16 (%).Trend:Decrease 53.89% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.34 (%).Trend:Decrease 28.75% than previous quarter

Overall: decreasing (-67.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 185.57 (%).Trend:Increase 237.95% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 89.82 (%).Trend:Decrease 51.6% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 29.37 (%).Trend:Decrease 67.3% than previous quarter

Overall: decreasing (-84.17%). 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 -24.99 (%).Trend:Increase 236.34% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -7.38 (%).Trend:Decrease 70.47% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2.61 (%).Trend:Decrease 64.63% than previous quarter

Overall: increasing (-89.56%). 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 -2.99 (%).Trend:Increase 8.73% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.85 (%).Trend:Decrease 38.13% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -1.24 (%).Trend:Decrease 32.97% than previous quarter

Overall: increasing (-58.53%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.26 (USD).Trend:Decrease 72.34% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.63 (USD).Trend:Increase 142.31% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.89 (USD).Trend:Increase 41.27% than previous quarter

Overall: increasing (242.31%). Fluctuation: **Significant** (high variation).



Financial statements for three quarters of 2022 show significant volatility. Liabilities on revenue decreased, then increased, while current assets decreased significantly. The ratio of retained earnings to revenue rose, despite a negative overall percentage increase, suggesting a substantial decline.  Investment efficiency indicated an increasing trend, but a negative overall percentage increase. Earnings per share showed a marked increase, though with fluctuations.  These findings imply substantial variability requiring detailed investigation.