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 91.05 (%).Trend:Increase 237.35% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 45.27 (%).Trend:Decrease 50.28% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 37.18 (%).Trend:Decrease 17.87% than previous quarter

Overall: decreasing (-59.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 225.09 (%).Trend:Increase 213.06% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 112.18 (%).Trend:Decrease 50.16% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 81.96 (%).Trend:Decrease 26.94% than previous quarter

Overall: decreasing (-63.59%). 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 215.93 (%).Trend:Increase 215.46% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 110.72 (%).Trend:Decrease 48.72% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 69.06 (%).Trend:Decrease 37.63% than previous quarter

Overall: decreasing (-68.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.95 (%).Trend:Increase 5.19% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.59 (%).Trend:Increase 5.84% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.16 (%).Trend:Decrease 3.71% than previous quarter

Overall: increasing (1.92%). 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 59.76 (%).Trend:Increase 3.28% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 61.77 (%).Trend:Increase 3.36% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 47.92 (%).Trend:Decrease 22.42% than previous quarter

Overall: decreasing (-19.81%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.36 (USD).Trend:Decrease 83.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.57 (USD).Trend:Increase 58.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.87 (USD).Trend:Increase 52.63% than previous quarter

Overall: increasing (141.67%). Fluctuation: **Significant** (high variation).



Q1 2022 to Q3 2022 financial data reveals significant fluctuations across various metrics. Working capital efficiency shows a decreasing trend in both liabilities on revenue (-59.17%) and current assets on revenue (-63.59%), with substantial quarter-to-quarter changes.  Cost efficiency, measured by the ratio of retained earnings to revenue, also displays a significant decrease (-68.02%). Conversely, the Selling, General & Administrative (SG&A) expense ratio shows a relatively stable increase (1.92%).  Investment efficiency, assessed by retained earnings on assets, is declining (-19.81%), while earning per share shows a substantial increase (141.67%).