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 191.88 (%).Trend:Increase 192.54% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 89.75 (%).Trend:Decrease 53.23% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 46.0 (%).Trend:Decrease 48.75% than previous quarter

Overall: decreasing (-76.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 132.8 (%).Trend:Increase 194.91% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 63.22 (%).Trend:Decrease 52.39% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 43.63 (%).Trend:Decrease 30.99% than previous quarter

Overall: decreasing (-67.15%). 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 45.54 (%).Trend:Decrease 395.33% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 34.4 (%).Trend:Decrease 24.46% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 43.24 (%).Trend:Increase 25.7% than previous quarter

Overall: decreasing (-5.05%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.64 (%).Trend:Decrease 24.21% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.73 (%).Trend:Increase 1.18% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.05 (%).Trend:Increase 4.14% than previous quarter

Overall: increasing (5.37%). 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 7.09 (%).Trend:Decrease 205.35% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 11.52 (%).Trend:Increase 62.48% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 21.98 (%).Trend:Increase 90.8% than previous quarter

Overall: increasing (210.01%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -2.23 (USD).Trend:Increase 81.3% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.19 (USD).Trend:Decrease 108.52% than previous quarter
Year 2022 Quarter 3: Earning Per Share 5.77 (USD).Trend:Increase 2936.84% than previous quarter

Overall: increasing (-358.74%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2022 show significant volatility across various metrics. Liabilities on revenue decreased significantly from Q1 to Q3, while current assets also decreased during the same period.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a slight overall decrease.  However, the SG&A expense ratio displayed a general upward trend, albeit with low variation.  Investment efficiency increased substantially, showing notable quarter-to-quarter increases in retained earnings on assets. Earning per share increased substantially from Q1 to Q3, with dramatic quarter-to-quarter variations.