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 159.77 (%).Trend:Increase 216.06% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 80.83 (%).Trend:Decrease 49.41% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 56.75 (%).Trend:Decrease 29.79% than previous quarter

Overall: decreasing (-64.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 340.91 (%).Trend:Increase 225.3% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 150.23 (%).Trend:Decrease 55.93% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 100.51 (%).Trend:Decrease 33.1% than previous quarter

Overall: decreasing (-70.52%). 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 408.07 (%).Trend:Increase 275.06% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 216.74 (%).Trend:Decrease 46.89% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 144.91 (%).Trend:Decrease 33.14% than previous quarter

Overall: decreasing (-64.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.55 (%).Trend:Increase 21.35% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.55 (%).Trend:Increase 10.47% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.81 (%).Trend:Increase 2.46% than previous quarter

Overall: increasing (13.19%). 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 42.47 (%).Trend:Increase 12.09% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 42.83 (%).Trend:Increase 0.85% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 40.62 (%).Trend:Decrease 5.16% than previous quarter

Overall: decreasing (-4.36%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.99 (USD).Trend:Decrease 47.07% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.87 (USD).Trend:Decrease 6.03% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.11 (USD).Trend:Increase 12.83% than previous quarter

Overall: increasing (6.03%). Fluctuation: **Little** (low variation).



Financial statements for Q1-Q3 2022 indicate significant fluctuations across various financial metrics. Working capital efficiency is highly volatile, with significant swings in liabilities and current assets relative to revenue. Cost efficiency, as measured by the ratio of retained earnings to revenue, also reveals substantial fluctuations.  In contrast, Selling, General, and Administrative (SG&A) expenses show little variation and a generally increasing trend. Investment efficiency, assessed by retained earnings on assets, exhibits minor volatility.  Earnings per share shows some fluctuation, resulting in a slight overall increase.