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 88.42 (%).Trend:Increase 244.99% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 43.35 (%).Trend:Decrease 50.97% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 27.36 (%).Trend:Decrease 36.89% than previous quarter

Overall: decreasing (-69.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 174.06 (%).Trend:Increase 186.9% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 84.62 (%).Trend:Decrease 51.38% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 59.41 (%).Trend:Decrease 29.79% than previous quarter

Overall: decreasing (-65.87%). 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 64.77 (%).Trend:Increase 206.39% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 35.15 (%).Trend:Decrease 45.73% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 26.51 (%).Trend:Decrease 24.58% than previous quarter

Overall: decreasing (-59.07%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.29 (%).Trend:Decrease 4.89% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.38 (%).Trend:Increase 6.47% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.96 (%).Trend:Increase 1.69% than previous quarter

Overall: increasing (8.27%). 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 18.82 (%).Trend:Increase 6.93% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 21.21 (%).Trend:Increase 12.7% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 23.0 (%).Trend:Increase 8.44% than previous quarter

Overall: increasing (22.21%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.1 (USD).Trend:Decrease 60.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.01 (USD).Trend:Increase 82.73% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.74 (USD).Trend:Increase 36.32% than previous quarter

Overall: increasing (149.09%). Fluctuation: **Significant** (high variation).



Financial performance in 2022 shows significant volatility. Working capital efficiency fluctuates dramatically, with liabilities and current assets on revenue experiencing substantial decreases and increases. Cost efficiency, specifically the ratio of retained earnings to revenue, also shows pronounced declines followed by increases.  However, the selling, general, and administrative (SG&A) expense ratio exhibits a slight, stable upward trend. Investment efficiency displays a consistent uptrend in retained earnings on assets. Earnings per share demonstrates significant fluctuation, increasing substantially from Q1 to Q3 2022, and then declining during Q1 2023.