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 105.94 (%).Trend:Increase 144.27% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.51 (%).Trend:Decrease 46.66% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 40.73 (%).Trend:Decrease 27.92% than previous quarter

Overall: decreasing (-61.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 164.18 (%).Trend:Increase 107.27% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 86.28 (%).Trend:Decrease 47.45% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 60.7 (%).Trend:Decrease 29.65% than previous quarter

Overall: decreasing (-63.03%). 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 97.97 (%).Trend:Increase 177.06% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 49.93 (%).Trend:Decrease 49.04% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 35.55 (%).Trend:Decrease 28.8% than previous quarter

Overall: decreasing (-63.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.57 (%).Trend:Decrease 2.32% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.59 (%).Trend:Increase 9.02% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 46.99 (%).Trend:Decrease 3.29% than previous quarter

Overall: increasing (5.43%). 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 27.11 (%).Trend:Increase 12.58% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 26.65 (%).Trend:Decrease 1.7% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 27.6 (%).Trend:Increase 3.56% than previous quarter

Overall: increasing (1.81%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 51.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.62 (USD).Trend:Increase 26.53% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.05 (USD).Trend:Increase 69.35% than previous quarter

Overall: increasing (114.29%). Fluctuation: **Significant** (high variation).



The financial overview from Q1 2022 to Q3 2022 demonstrates mixed performance with substantial volatility.  Key metrics such as liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue experienced significant declines, signaling potential problems.  In contrast, the SG&A expense ratio saw a minor increase, while retained earnings on assets increased slightly. However, earnings per share exhibited a substantial upswing, highlighting inconsistencies that necessitate further analysis.