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 62.17 (%).Trend:Increase 178.66% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.06 (%).Trend:Decrease 48.43% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 22.73 (%).Trend:Decrease 29.1% than previous quarter

Overall: decreasing (-63.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 91.05 (%).Trend:Increase 225.76% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 46.67 (%).Trend:Decrease 48.74% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 31.29 (%).Trend:Decrease 32.95% than previous quarter

Overall: decreasing (-65.63%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.35 (%).Trend:Increase 2.91% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.66 (%).Trend:Increase 1.33% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.92 (%).Trend:Increase 1.1% than previous quarter

Overall: increasing (2.44%). 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
Earning Per Share
Year 2022 Quarter 1: Earning Per Share 2.38 (USD).Trend:Decrease 37.7% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.99 (USD).Trend:Increase 67.65% than previous quarter
Year 2022 Quarter 3: Earning Per Share 5.2 (USD).Trend:Increase 30.33% than previous quarter

Overall: increasing (118.49%). Fluctuation: **Significant** (high variation).



The financial statements reveal significant variability across key performance indicators. Working capital efficiency displays substantial fluctuations, with liabilities and current assets on revenue exhibiting substantial decreases followed by increases.  Cost efficiency, however, shows a steadier, albeit positive, trend in the SG&A expense ratio.  Investment efficiency demonstrates significant volatility, marked by a substantial decrease in earnings per share in Q1 2022, followed by increasing trends in subsequent quarters.