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 36.26 (%).Trend:Increase 101.22% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 27.08 (%).Trend:Decrease 25.32% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 40.08 (%).Trend:Increase 48.01% than previous quarter

Overall: increasing (10.54%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 60.94 (%).Trend:Increase 80.72% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 43.48 (%).Trend:Decrease 28.65% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 29.96 (%).Trend:Decrease 31.09% than previous quarter

Overall: decreasing (-50.84%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.01 (%).Trend:Decrease 18.33% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.87 (%).Trend:Decrease 3.49% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.05 (%).Trend:Increase 4.65% than previous quarter

Overall: increasing (1.0%). 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
Earning Per Share


Working capital efficiency shows a mixed picture. Liabilities on revenue increased significantly, while current assets on revenue decreased substantially over the three quarters.  Cost efficiency shows a slight increase in SG&A expense ratio over the period, with little fluctuation.  Overall, the analysis reveals a need for closer examination of working capital management, as significant fluctuations indicate potential instability.