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 140.82 (%).Trend:Increase 233.46% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 74.59 (%).Trend:Decrease 47.03% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 51.81 (%).Trend:Decrease 30.54% than previous quarter

Overall: decreasing (-63.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 163.19 (%).Trend:Increase 228.95% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 80.85 (%).Trend:Decrease 50.46% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 57.72 (%).Trend:Decrease 28.61% than previous quarter

Overall: decreasing (-64.63%). 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 148.5 (%).Trend:Increase 200.06% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 71.59 (%).Trend:Decrease 51.79% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 48.98 (%).Trend:Decrease 31.58% than previous quarter

Overall: decreasing (-67.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.4 (%).Trend:Increase 4.57% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.08 (%).Trend:Increase 3.91% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.39 (%).Trend:Increase 1.71% than previous quarter

Overall: increasing (5.69%). 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 40.0 (%).Trend:Decrease 0.65% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 38.93 (%).Trend:Decrease 2.68% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 39.41 (%).Trend:Increase 1.23% than previous quarter

Overall: decreasing (-1.48%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 2022 to Q3 2022 show significant volatility in working capital efficiency. Liabilities and current assets on revenue exhibit substantial increases in Q1, followed by substantial decreases, indicating potential instability.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows an equally dramatic pattern of increases followed by sharp decreases.  In contrast, SG&A expenses exhibit a consistently slight upward trend, while investment efficiency (retained earnings on assets) displays a relatively stable, albeit decreasing, trend.