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 128.26 (%).Trend:Increase 133.8% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 55.7 (%).Trend:Decrease 56.57% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 36.29 (%).Trend:Decrease 34.85% than previous quarter

Overall: decreasing (-71.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 265.55 (%).Trend:Increase 120.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 117.77 (%).Trend:Decrease 55.65% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 81.2 (%).Trend:Decrease 31.05% than previous quarter

Overall: decreasing (-69.42%). 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 -13.16 (%).Trend:Increase 66.79% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -4.14 (%).Trend:Decrease 68.54% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -2.36 (%).Trend:Decrease 43.0% than previous quarter

Overall: increasing (-82.07%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.42 (%).Trend:Increase 1.71% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.09 (%).Trend:Decrease 4.85% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.36 (%).Trend:Decrease 2.8% than previous quarter

Overall: decreasing (-7.51%). 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 -1.57 (%).Trend:Decrease 43.12% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.1 (%).Trend:Decrease 29.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -0.98 (%).Trend:Decrease 10.91% than previous quarter

Overall: increasing (-37.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


2022 financial data reveals significant fluctuation in working capital efficiency. Liabilities on revenue decreased substantially from Q1 to Q3, but with significant quarter-to-quarter variability.  Current assets on revenue also show a substantial decrease with similar variability.  Cost efficiency, measured by SG&A expense ratios, displays a modest decrease throughout the three quarters, indicating relatively stable cost management.  However, metrics like retained earnings-to-revenue and retained earnings-on-assets show significant, volatile changes.  A deeper analysis is needed to determine the underlying causes of these shifts.