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 123.8 (%).Trend:Increase 193.57% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.29 (%).Trend:Decrease 54.53% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 38.7 (%).Trend:Decrease 31.25% than previous quarter

Overall: decreasing (-68.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 294.04 (%).Trend:Increase 157.14% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 148.18 (%).Trend:Decrease 49.61% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 93.93 (%).Trend:Decrease 36.61% than previous quarter

Overall: decreasing (-68.06%). 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 -446.92 (%).Trend:Increase 164.18% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -208.98 (%).Trend:Decrease 53.24% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -131.13 (%).Trend:Decrease 37.25% than previous quarter

Overall: increasing (-70.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.55 (%).Trend:Decrease 10.98% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.82 (%).Trend:Decrease 6.06% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.82 (%).Trend:Decrease 3.73% than previous quarter

Overall: decreasing (-9.56%). 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 -87.68 (%).Trend:Increase 5.52% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -84.74 (%).Trend:Decrease 3.35% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -84.5 (%).Trend:Decrease 0.28% than previous quarter

Overall: increasing (-3.63%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -1.62 (USD).Trend:Decrease 85.52% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 100.62% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.88 (USD).Trend:Increase 28700.0% than previous quarter

Overall: increasing (-277.78%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations in liabilities and current assets on revenue across Q1-Q3 2022.  Liabilities on revenue decreased significantly from Q1 to Q3, while current assets on revenue also decreased by a substantial amount. Cost efficiency reveals a slight decrease in the SG&A expense ratio, indicating stable cost management.  However, the ratio of retained earnings to revenue fluctuated significantly, increasing overall. Invest efficiency shows significant fluctuation in retained earnings on assets, while earnings per share also shows significant fluctuation. Overall, financial performance in Q1-Q3 2022 exhibits significant volatility, especially in working capital, cost, and investment efficiency.