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 98.38 (%).Trend:Increase 167.56% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 46.55 (%).Trend:Decrease 52.68% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.15 (%).Trend:Decrease 35.23% than previous quarter

Overall: decreasing (-69.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 129.15 (%).Trend:Increase 173.62% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 64.63 (%).Trend:Decrease 49.96% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 42.29 (%).Trend:Decrease 34.57% than previous quarter

Overall: decreasing (-67.26%). 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 -22.63 (%).Trend:Increase 126.3% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -11.04 (%).Trend:Decrease 51.22% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -6.38 (%).Trend:Decrease 42.21% than previous quarter

Overall: increasing (-71.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -4.03 (%).Trend:Decrease 28.67% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.89 (%).Trend:Decrease 3.47% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -3.34 (%).Trend:Decrease 14.14% than previous quarter

Overall: increasing (-17.12%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.3 (USD).Trend:Decrease 79.13% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.65 (USD).Trend:Increase 26.92% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 21.21% than previous quarter

Overall: increasing (53.85%). Fluctuation: **Neutral** (moderate variation).



Analysis of Q1-Q3 2022 reveals substantial fluctuations.  Liabilities and current assets on revenue both declined significantly (-69.35% and -67.26%, respectively).  Despite negative retained earnings ratios, improvement is noted (-71.81% and -17.12%). Earnings per share, however, exhibited a positive trend (53.85%) with moderate variance. This suggests potential areas for operational efficiency.