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 78.13 (%).Trend:Increase 178.14% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 41.18 (%).Trend:Decrease 47.29% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.28 (%).Trend:Decrease 28.9% than previous quarter

Overall: decreasing (-62.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 168.79 (%).Trend:Increase 177.11% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 82.36 (%).Trend:Decrease 51.21% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 46.36 (%).Trend:Decrease 43.71% than previous quarter

Overall: decreasing (-72.53%). 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 52.19 (%).Trend:Increase 310.3% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 28.33 (%).Trend:Decrease 45.72% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 17.42 (%).Trend:Decrease 38.51% than previous quarter

Overall: decreasing (-66.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 9.96 (%).Trend:Increase 44.14% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 9.59 (%).Trend:Decrease 3.71% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 8.72 (%).Trend:Decrease 9.07% than previous quarter

Overall: decreasing (-12.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 55.26% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.11 (USD).Trend:Decrease 35.29% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.04 (USD).Trend:Decrease 136.36% than previous quarter

Overall: decreasing (-123.53%). Fluctuation: **Significant** (high variation).



Financial performance from Q1 2022 to Q3 2022 reveals significant instability.  Working capital efficiency is declining, with substantial fluctuations in both liabilities and current assets as a percentage of revenue.  Cost efficiency, specifically the ratio of retained earnings to revenue, also shows a substantial decrease.  However, investment efficiency (retained earnings on assets) shows a more modest, albeit still negative, trend.  Earnings per share have fallen dramatically, highlighting a major concern for the company's profitability and potential long-term sustainability.