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 77.36 (%).Trend:Increase 120.02% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 61.43 (%).Trend:Decrease 20.59% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 38.14 (%).Trend:Decrease 37.91% than previous quarter

Overall: decreasing (-50.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 130.71 (%).Trend:Increase 120.12% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 83.92 (%).Trend:Decrease 35.8% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 52.47 (%).Trend:Decrease 37.48% than previous quarter

Overall: decreasing (-59.86%). 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 25.27 (%).Trend:Increase 209.3% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 14.84 (%).Trend:Decrease 41.27% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 10.33 (%).Trend:Decrease 30.39% than previous quarter

Overall: decreasing (-59.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.43 (%).Trend:Increase 6.14% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.82 (%).Trend:Increase 1.53% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.17 (%).Trend:Increase 1.36% than previous quarter

Overall: increasing (2.91%). 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 8.07 (%).Trend:Increase 30.37% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.13 (%).Trend:Increase 0.74% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 8.99 (%).Trend:Increase 10.58% than previous quarter

Overall: increasing (11.4%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 70.59% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.58 (USD).Trend:Increase 132.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.78 (USD).Trend:Increase 34.48% than previous quarter

Overall: increasing (212.0%). Fluctuation: **Significant** (high variation).



2022 financial data shows significant volatility. Working capital efficiency declined notably, with both liabilities and current assets on revenue decreasing.  Cost efficiency shows a considerable decrease in the retained earnings to revenue ratio.  Conversely, SG&A expense ratio saw a mild increase. Investment efficiency, however, showed a consistent upward trend, and earnings per share had a substantial increase, though with substantial fluctuations.