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 303.48 (%).Trend:Increase 127.09% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 136.23 (%).Trend:Decrease 55.11% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 88.92 (%).Trend:Decrease 34.73% than previous quarter

Overall: decreasing (-70.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 810.36 (%).Trend:Increase 81.79% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 340.25 (%).Trend:Decrease 58.01% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 193.14 (%).Trend:Decrease 43.24% than previous quarter

Overall: decreasing (-76.17%). 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 -2253.77 (%).Trend:Increase 53.63% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1097.53 (%).Trend:Decrease 51.3% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -702.69 (%).Trend:Decrease 35.98% than previous quarter

Overall: increasing (-68.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 163.91 (%).Trend:Decrease 36.08% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 145.42 (%).Trend:Decrease 11.28% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 134.09 (%).Trend:Decrease 7.79% than previous quarter

Overall: decreasing (-18.19%). Fluctuation: **Neutral** (moderate 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 -146.26 (%).Trend:Decrease 53.09% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -163.21 (%).Trend:Increase 11.59% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -178.8 (%).Trend:Increase 9.55% than previous quarter

Overall: decreasing (22.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q1-Q3 2022 data reveals significant negative trends. Liabilities on revenue decreased sharply (-70.7%), mirroring a substantial drop in current assets on revenue (-76.17%), both highly variable. Cost efficiency shows a significant increase in the ratio of retained earnings to revenue (-68.82%), contrasting with a moderate decrease in the SG&A expense ratio (-18.19%). Retained earnings on assets also decreased significantly (-22.25%) with considerable fluctuation.