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 98.62 (%).Trend:Increase 161.38% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 77.98 (%).Trend:Decrease 20.93% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 75.64 (%).Trend:Decrease 3.0% than previous quarter

Overall: decreasing (-23.3%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 1030.81 (%).Trend:Increase 204.51% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 517.1 (%).Trend:Decrease 49.84% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 349.13 (%).Trend:Decrease 32.48% than previous quarter

Overall: decreasing (-66.13%). 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 -623.82 (%).Trend:Increase 267.13% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -376.81 (%).Trend:Decrease 39.6% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -338.77 (%).Trend:Decrease 10.1% than previous quarter

Overall: increasing (-45.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 47.56 (%).Trend:Increase 47.11% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51.99 (%).Trend:Increase 9.31% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 67.68 (%).Trend:Increase 30.18% than previous quarter

Overall: increasing (42.3%). 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 -51.22 (%).Trend:Increase 19.01% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -59.23 (%).Trend:Increase 15.64% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -77.56 (%).Trend:Increase 30.95% than previous quarter

Overall: decreasing (51.43%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 150.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.26 (USD).Trend:Increase 225.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.53 (USD).Trend:Increase 103.85% than previous quarter

Overall: decreasing (562.5%). Fluctuation: **Significant** (high variation).



Q1-Q3 2022 financial data reveals a decrease in liabilities on revenue (-23.3%) with moderate fluctuation, and a significant decrease in current assets on revenue (-66.13%), highly variable.  Cost efficiency shows a significant negative increase in retained earnings to revenue (-45.69%) and a moderate increase in SG&A expenses (42.3%). Investment efficiency indicates a significant decrease in retained earnings on assets (-51.43%) and a drastic decrease in earnings per share (-562.5%).