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 58.92 (%).Trend:Increase 209.13% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.28 (%).Trend:Decrease 48.61% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.66 (%).Trend:Decrease 31.77% than previous quarter

Overall: decreasing (-64.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 135.57 (%).Trend:Increase 219.74% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 66.98 (%).Trend:Decrease 50.59% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 44.53 (%).Trend:Decrease 33.52% than previous quarter

Overall: decreasing (-67.15%). 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 45.11 (%).Trend:Increase 258.3% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 21.76 (%).Trend:Decrease 51.76% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 14.06 (%).Trend:Decrease 35.39% than previous quarter

Overall: decreasing (-68.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.15 (%).Trend:Increase 2.11% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.15 (%).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.95 (%).Trend:Decrease 1.97% than previous quarter

Overall: decreasing (-1.97%). 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 7.67 (%).Trend:Increase 17.46% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 7.68 (%).Trend:Increase 0.13% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 7.59 (%).Trend:Decrease 1.17% than previous quarter

Overall: decreasing (-1.04%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial performance from Q1 2022 to Q3 2022 shows significant fluctuations in working capital efficiency metrics. Liabilities and current assets on revenue declined overall, with substantial quarter-to-quarter variation.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also shows significant decrease.  Conversely, selling, general, and administrative (SG&A) expense ratios show a modest decrease.  Investment efficiency, based on retained earnings on assets, displays minimal change. Overall, significant fluctuations and downward trends are prevalent across key metrics except SG&A.