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 66.2 (%).Trend:Increase 215.24% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.85 (%).Trend:Decrease 53.4% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.56 (%).Trend:Decrease 33.35% than previous quarter

Overall: decreasing (-68.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 67.21 (%).Trend:Increase 220.81% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 31.84 (%).Trend:Decrease 52.63% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 21.31 (%).Trend:Decrease 33.07% than previous quarter

Overall: decreasing (-68.29%). 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 25.03 (%).Trend:Increase 218.85% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 13.18 (%).Trend:Decrease 47.34% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 9.23 (%).Trend:Decrease 29.97% than previous quarter

Overall: decreasing (-63.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.37 (%).Trend:Decrease 2.7% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.09 (%).Trend:Decrease 2.99% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.87 (%).Trend:Decrease 2.42% than previous quarter

Overall: decreasing (-5.34%). 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 19.65 (%).Trend:Increase 7.55% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 21.36 (%).Trend:Increase 8.7% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 22.39 (%).Trend:Increase 4.82% than previous quarter

Overall: increasing (13.94%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 71.43% than previous quarter
Year 2022 Quarter 2: Earning Per Share 5.0 (USD).Trend:Increase 150.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 8.0 (USD).Trend:Increase 60.0% than previous quarter

Overall: increasing (300.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q1 2023 show significant variability in key financial metrics. Working capital efficiency reveals a pattern of decreases followed by increases in liabilities and current assets on revenue, demonstrating substantial fluctuations.  Cost efficiency indicates declining trends in most ratios. Investment efficiency, however, exhibits a relatively stable increase in retained earnings on assets. Earnings per share are volatile with significant increases and decreases throughout the period.  Understanding the underlying drivers of these fluctuations is crucial for strategic decision-making.