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 189.08 (%).Trend:Increase 203.55% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 94.87 (%).Trend:Decrease 49.83% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 62.06 (%).Trend:Decrease 34.58% than previous quarter

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

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 304.18 (%).Trend:Increase 206.85% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 143.69 (%).Trend:Decrease 52.76% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 93.99 (%).Trend:Decrease 34.59% than previous quarter

Overall: decreasing (-69.1%). 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 -208.65 (%).Trend:Increase 199.74% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -110.57 (%).Trend:Decrease 47.01% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -71.75 (%).Trend:Decrease 35.11% than previous quarter

Overall: increasing (-65.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.84 (%).Trend:Increase 4.99% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.6 (%).Trend:Decrease 1.87% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.23 (%).Trend:Decrease 2.94% than previous quarter

Overall: decreasing (-4.75%). 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 -28.83 (%).Trend:Decrease 1.33% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -32.37 (%).Trend:Increase 12.28% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -33.0 (%).Trend:Increase 1.95% than previous quarter

Overall: decreasing (14.46%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased overall by 67.18% but with large quarter-to-quarter variations.  Current assets on revenue also decreased significantly (69.1%) with high volatility. Cost efficiency indicates a decreasing SG&A expense ratio (4.75% decrease), with low variation.  The ratio of retained earnings to revenue shows an overall increasing trend (-65.61%), but with significant fluctuation.  Investment efficiency, measured by retained earnings on assets, shows a significant overall decreasing trend (14.46%).  The provided data needs further analysis to understand the underlying reasons for these fluctuations.