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 73.92 (%).Trend:Increase 202.21% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.14 (%).Trend:Decrease 56.52% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 21.64 (%).Trend:Decrease 32.67% than previous quarter

Overall: decreasing (-70.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 95.25 (%).Trend:Increase 177.53% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 39.95 (%).Trend:Decrease 58.06% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 29.29 (%).Trend:Decrease 26.68% than previous quarter

Overall: decreasing (-69.25%). 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 60.74 (%).Trend:Increase 133.89% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 35.81 (%).Trend:Decrease 41.04% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 28.15 (%).Trend:Decrease 21.39% than previous quarter

Overall: decreasing (-53.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.59 (%).Trend:Decrease 11.57% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.85 (%).Trend:Increase 1.57% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.42 (%).Trend:Increase 3.38% than previous quarter

Overall: increasing (5.0%). 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 29.03 (%).Trend:Increase 15.52% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 35.45 (%).Trend:Increase 22.12% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 38.41 (%).Trend:Increase 8.35% than previous quarter

Overall: increasing (32.31%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 3.11 (USD).Trend:Decrease 29.8% than previous quarter
Year 2022 Quarter 2: Earning Per Share 5.9 (USD).Trend:Increase 89.71% than previous quarter
Year 2022 Quarter 3: Earning Per Share 8.04 (USD).Trend:Increase 36.27% than previous quarter

Overall: increasing (158.52%). Fluctuation: **Significant** (high variation).



Financial statements show significant volatility across various efficiency metrics.  Working capital efficiency exhibits substantial fluctuations, with liabilities and current assets on revenue experiencing substantial decreases and increases. Cost efficiency, especially the ratio of retained earnings to revenue, displays high variation. Conversely, SG&A expense ratio demonstrates a more stable increasing trend.  Investment efficiency shows a moderate increase, while earnings per share reveal a substantial increase with significant variations.