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 73.92 (%).Trend:Increase 175.62% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.77 (%).Trend:Decrease 52.96% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.26 (%).Trend:Decrease 30.23% than previous quarter

Overall: decreasing (-67.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 89.03 (%).Trend:Increase 238.39% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 47.32 (%).Trend:Decrease 46.85% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 34.79 (%).Trend:Decrease 26.48% than previous quarter

Overall: decreasing (-60.92%). 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 -117.89 (%).Trend:Increase 152.06% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -34.36 (%).Trend:Decrease 70.85% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -20.67 (%).Trend:Decrease 39.84% than previous quarter

Overall: increasing (-82.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.5 (%).Trend:Increase 12.2% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.28 (%).Trend:Decrease 3.34% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35.93 (%).Trend:Increase 1.84% than previous quarter

Overall: decreasing (-1.56%). 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 -52.36 (%).Trend:Decrease 20.49% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -28.07 (%).Trend:Decrease 46.39% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -24.4 (%).Trend:Decrease 13.07% than previous quarter

Overall: increasing (-53.4%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.21 (USD).Trend:Decrease 71.62% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.11 (USD).Trend:Increase 428.57% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Decrease 9.91% than previous quarter

Overall: increasing (376.19%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2022 show significant fluctuations across various metrics.  Working capital efficiency metrics, including liabilities and current assets on revenue, display notable downward trends with high variability.  Cost efficiency, measured by the ratio of retained earnings to revenue, reveals an overall increasing trend, though with large fluctuations.  Selling, General & Administrative (SG&A) expenses show a small decrease, with minimal volatility.  Invest efficiency (retained earnings on assets) and earnings per share trend upward but fluctuate greatly.