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 72.24 (%).Trend:Increase 156.99% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 35.96 (%).Trend:Decrease 50.22% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 26.71 (%).Trend:Decrease 25.72% than previous quarter

Overall: decreasing (-63.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 144.92 (%).Trend:Increase 163.16% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 74.04 (%).Trend:Decrease 48.91% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 56.49 (%).Trend:Decrease 23.7% than previous quarter

Overall: decreasing (-61.02%). 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 6.34 (%).Trend:Increase 60.51% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 3.02 (%).Trend:Decrease 52.37% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 3.29 (%).Trend:Increase 8.94% than previous quarter

Overall: decreasing (-48.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.89 (%).Trend:Decrease 13.86% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.97 (%).Trend:Increase 0.28% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.67 (%).Trend:Increase 2.42% than previous quarter

Overall: increasing (2.7%). 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 2.71 (%).Trend:Decrease 38.41% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 2.53 (%).Trend:Decrease 6.64% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 3.78 (%).Trend:Increase 49.41% than previous quarter

Overall: increasing (39.48%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.43 (USD).Trend:Decrease 45.63% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.55 (USD).Trend:Increase 78.32% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.47 (USD).Trend:Increase 36.08% than previous quarter

Overall: increasing (142.66%). Fluctuation: **Significant** (high variation).



Financial performance in 2022 displays substantial volatility across all metrics.  Working capital efficiency shows declining trends in liabilities and current assets on revenue.  Cost efficiency exhibits significant fluctuations in the ratio of retained earnings to revenue, while SG&A expense remains relatively stable.  Investment efficiency shows an overall increase in retained earnings on assets, though with marked variations. Earnings per share demonstrate a substantial increase overall, but with significant quarter-to-quarter changes.  These inconsistencies necessitate further investigation.