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 137.59 (%).Trend:Increase 136.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 69.74 (%).Trend:Decrease 49.31% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 43.77 (%).Trend:Decrease 37.24% than previous quarter

Overall: decreasing (-68.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 494.12 (%).Trend:Increase 103.38% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 209.19 (%).Trend:Decrease 57.66% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 116.05 (%).Trend:Decrease 44.52% than previous quarter

Overall: decreasing (-76.51%). 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 -952.65 (%).Trend:Increase 102.85% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -447.47 (%).Trend:Decrease 53.03% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -266.85 (%).Trend:Decrease 40.36% than previous quarter

Overall: increasing (-71.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.45 (%).Trend:Decrease 16.21% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.11 (%).Trend:Decrease 9.99% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.41 (%).Trend:Decrease 12.29% than previous quarter

Overall: decreasing (-21.05%). 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 -85.28 (%).Trend:Increase 1.77% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -86.56 (%).Trend:Increase 1.5% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -86.85 (%).Trend:Increase 0.34% than previous quarter

Overall: decreasing (1.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.11 (USD).Trend:Decrease 74.42% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.17 (USD).Trend:Increase 54.55% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.21 (USD).Trend:Increase 23.53% than previous quarter

Overall: decreasing (90.91%). Fluctuation: **Significant** (high variation).



Q1-Q3 2022 financial data reveals substantial volatility. Revenue-related liabilities and current assets exhibited significant fluctuations, increasing in Q1 and then decreasing. Cost efficiency showed a trend of increase in the retained earnings to revenue ratio, although with substantial variation. SG&A expenses steadily declined. Investment efficiency, with decreasing retained earnings on assets, also showed high quarter-to-quarter fluctuation.  Earning per share demonstrated considerable variation and an overall decrease.  Further investigation is necessary to interpret these results effectively.