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 42.64 (%).Trend:Increase 231.31% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 23.16 (%).Trend:Decrease 45.68% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 12.5 (%).Trend:Decrease 46.03% than previous quarter

Overall: decreasing (-70.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 65.5 (%).Trend:Increase 223.78% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 30.71 (%).Trend:Decrease 53.11% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 15.67 (%).Trend:Decrease 48.97% than previous quarter

Overall: decreasing (-76.08%). 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 19.45 (%).Trend:Increase 67.82% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 8.77 (%).Trend:Decrease 54.91% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 5.74 (%).Trend:Decrease 34.55% than previous quarter

Overall: decreasing (-70.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.6 (%).Trend:Increase 8.53% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.26 (%).Trend:Decrease 6.07% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.13 (%).Trend:Decrease 2.47% than previous quarter

Overall: decreasing (-8.39%). 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 11.38 (%).Trend:Decrease 42.35% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 11.35 (%).Trend:Decrease 0.26% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 12.64 (%).Trend:Increase 11.37% than previous quarter

Overall: increasing (11.07%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.23 (USD).Trend:Decrease 483.33% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.24 (USD).Trend:Increase 4.35% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.17 (USD).Trend:Decrease 29.17% than previous quarter

Overall: increasing (-26.09%). Fluctuation: **Significant** (high variation).



Q1 to Q3 2022 financial data displays significant volatility. Working capital efficiency declined sharply, with both liabilities and current assets decreasing substantially.  Cost efficiency, as measured by the retained earnings ratio, saw a substantial decrease.  Selling, general, and administrative (SG&A) expenses decreased modestly, showing a slightly stabilized operational cost structure. Investment efficiency showed a slight upward trend in Q3, although EPS remained negative. The data strongly suggests instability in the company's financial performance and operational efficiency.