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 44.86 (%).Trend:Increase 189.05% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 23.51 (%).Trend:Decrease 47.59% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 15.3 (%).Trend:Decrease 34.92% than previous quarter

Overall: decreasing (-65.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 149.85 (%).Trend:Increase 199.82% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 79.05 (%).Trend:Decrease 47.25% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 53.66 (%).Trend:Decrease 32.12% than previous quarter

Overall: decreasing (-64.19%). 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 157.06 (%).Trend:Increase 158.49% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 81.17 (%).Trend:Decrease 48.32% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 56.2 (%).Trend:Decrease 30.76% than previous quarter

Overall: decreasing (-64.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.28 (%).Trend:Decrease 12.45% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.36 (%).Trend:Increase 0.86% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.28 (%).Trend:Decrease 0.85% than previous quarter

Overall: stable (0.0%). 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 42.31 (%).Trend:Decrease 26.03% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 42.62 (%).Trend:Increase 0.73% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 43.66 (%).Trend:Increase 2.44% than previous quarter

Overall: increasing (3.19%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.69 (USD).Trend:Decrease 73.36% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.82 (USD).Trend:Increase 163.77% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.79 (USD).Trend:Increase 53.3% than previous quarter

Overall: increasing (304.35%). Fluctuation: **Significant** (high variation).



The financial statements show significant volatility in key metrics.  Working capital efficiency demonstrates considerable fluctuations in liabilities and current assets on revenue. Cost efficiency reveals a substantial decline in the retained earnings-to-revenue ratio, although SG&A expenses show low fluctuation.  Investment efficiency exhibits a slight upward trend in retained earnings on assets, while earnings per share show substantial fluctuations throughout the observed period.