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 66.55 (%).Trend:Increase 175.68% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.81 (%).Trend:Decrease 50.7% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 21.06 (%).Trend:Decrease 35.81% than previous quarter

Overall: decreasing (-68.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 109.6 (%).Trend:Increase 148.58% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 55.44 (%).Trend:Decrease 49.42% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 38.71 (%).Trend:Decrease 30.18% than previous quarter

Overall: decreasing (-64.68%). 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 112.53 (%).Trend:Increase 142.94% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 59.72 (%).Trend:Decrease 46.93% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 43.08 (%).Trend:Decrease 27.86% than previous quarter

Overall: decreasing (-61.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.31 (%).Trend:Increase 4.07% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.08 (%).Trend:Decrease 1.61% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.81 (%).Trend:Decrease 1.92% than previous quarter

Overall: decreasing (-3.49%). 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 30.16 (%).Trend:Decrease 16.13% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 33.0 (%).Trend:Increase 9.42% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 35.79 (%).Trend:Increase 8.45% than previous quarter

Overall: increasing (18.67%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 3.5 (USD).Trend:Decrease 53.27% than previous quarter
Year 2022 Quarter 2: Earning Per Share 7.93 (USD).Trend:Increase 126.57% than previous quarter
Year 2022 Quarter 3: Earning Per Share 12.72 (USD).Trend:Increase 60.4% than previous quarter

Overall: increasing (263.43%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2022 to Q3 2022 exhibit significant declines in working capital efficiency across liabilities and current assets, with substantial fluctuations. The ratio of retained earnings to revenue also decreased, displaying significant variance.  SG&A expenses show slight variation. Retained earnings on assets demonstrate a positive trend, though less pronounced than the substantial increase in earnings per share.