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 466.89 (%).Trend:Increase 122.25% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 224.58 (%).Trend:Decrease 51.9% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 156.89 (%).Trend:Decrease 30.14% than previous quarter

Overall: decreasing (-66.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 613.57 (%).Trend:Increase 120.99% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 295.46 (%).Trend:Decrease 51.85% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 227.34 (%).Trend:Decrease 23.06% than previous quarter

Overall: decreasing (-62.95%). 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 -7377.66 (%).Trend:Increase 121.25% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -3504.84 (%).Trend:Decrease 52.49% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2513.72 (%).Trend:Decrease 28.28% than previous quarter

Overall: increasing (-65.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 52.17 (%).Trend:Decrease 20.95% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 47.68 (%).Trend:Decrease 8.61% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49.75 (%).Trend:Increase 4.34% than previous quarter

Overall: decreasing (-4.64%). 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 -1014.94 (%).Trend:Increase 0.43% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1009.41 (%).Trend:Decrease 0.54% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -957.49 (%).Trend:Decrease 5.14% than previous quarter

Overall: increasing (-5.66%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2022 financial data highlights significant volatility in key areas. Working capital efficiency is a major concern, with significant declines in both liabilities and current assets on revenue. Cost efficiency exhibits substantial fluctuation, although SG&A expenses showed a minor decrease.  Investment efficiency, as reflected by retained earnings on assets, also reveals considerable instability, suggesting the need for thorough review and strategic adjustments.