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 48.73 (%).Trend:Increase 154.6% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.71 (%).Trend:Decrease 49.29% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 59.18 (%).Trend:Increase 139.5% than previous quarter

Overall: increasing (21.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 320.11 (%).Trend:Increase 104.06% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 160.65 (%).Trend:Decrease 49.81% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 112.68 (%).Trend:Decrease 29.86% than previous quarter

Overall: decreasing (-64.8%). 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 -114.05 (%).Trend:Increase 61.43% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -52.36 (%).Trend:Decrease 54.09% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -36.54 (%).Trend:Decrease 30.21% than previous quarter

Overall: increasing (-67.96%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -31.33 (%).Trend:Decrease 19.44% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -28.85 (%).Trend:Decrease 7.92% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -28.77 (%).Trend:Decrease 0.28% than previous quarter

Overall: increasing (-8.17%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.4 (USD).Trend:Decrease 36.07% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.26 (USD).Trend:Increase 61.43% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.78 (USD).Trend:Increase 23.01% than previous quarter

Overall: increasing (98.57%). Fluctuation: **Significant** (high variation).



The financial statements reveal considerable volatility in working capital efficiency. Liabilities on revenue saw a substantial increase (21.44%) but with large fluctuations, showing a 154.6% increase in Q1 2022 compared to the previous quarter. Conversely, current assets on revenue decreased significantly (-64.8%), exhibiting substantial swings. Cost efficiency, represented by the ratio of retained earnings to revenue, displayed increasing trends (-67.96%) with large variations.  Investment efficiency (retained earnings on assets) also showed upward movement but with large quarterly variations. Earning per share rose by 98.57% overall but experienced considerable quarter-to-quarter fluctuation.