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 68.22 (%).Trend:Increase 189.31% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.33 (%).Trend:Decrease 49.68% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 22.87 (%).Trend:Decrease 33.38% than previous quarter

Overall: decreasing (-66.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 112.56 (%).Trend:Increase 198.96% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 57.06 (%).Trend:Decrease 49.31% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 37.88 (%).Trend:Decrease 33.61% than previous quarter

Overall: decreasing (-66.35%). 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 369.71 (%).Trend:Increase 210.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 179.92 (%).Trend:Decrease 51.33% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 121.99 (%).Trend:Decrease 32.2% than previous quarter

Overall: decreasing (-67.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.21 (%).Trend:Decrease 5.65% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.65 (%).Trend:Decrease 2.77% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.16 (%).Trend:Decrease 2.49% than previous quarter

Overall: decreasing (-5.2%). 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 61.17 (%).Trend:Increase 6.35% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 62.63 (%).Trend:Increase 2.39% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 65.13 (%).Trend:Increase 3.99% than previous quarter

Overall: increasing (6.47%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 68.24% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.06 (USD).Trend:Increase 119.15% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 45.63% than previous quarter

Overall: increasing (219.15%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2022 reveal significant variability in key performance indicators (KPIs).  Working capital efficiency metrics (liabilities and current assets on revenue) show significant and concerning declines. Cost efficiency metrics, especially the ratio of retained earnings to revenue, are marked by substantial fluctuations and decreases, potentially impacting profitability.  SG&A expense ratio is consistently trending downward, which is positive. Investment efficiency (retained earnings on assets) demonstrates a relatively stable upward trajectory. Earnings per share, while showing positive growth overall, exhibit considerable variation.