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 171.9 (%).Trend:Increase 234.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 98.25 (%).Trend:Decrease 42.84% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 51.44 (%).Trend:Decrease 47.64% than previous quarter

Overall: decreasing (-70.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 92.74 (%).Trend:Increase 17.78% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 50.5 (%).Trend:Decrease 45.55% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 33.0 (%).Trend:Decrease 34.65% than previous quarter

Overall: decreasing (-64.42%). 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 361.32 (%).Trend:Increase 183.54% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 189.48 (%).Trend:Decrease 47.56% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 132.4 (%).Trend:Decrease 30.12% than previous quarter

Overall: decreasing (-63.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.96 (%).Trend:Decrease 6.66% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.02 (%).Trend:Increase 0.24% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.19 (%).Trend:Increase 0.68% than previous quarter

Overall: increasing (0.92%). 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 43.24 (%).Trend:Increase 2.46% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 45.25 (%).Trend:Increase 4.65% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 45.95 (%).Trend:Increase 1.55% than previous quarter

Overall: increasing (6.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.82 (USD).Trend:Decrease 64.38% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.45 (USD).Trend:Increase 89.56% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 15.94% than previous quarter

Overall: increasing (119.78%). Fluctuation: **Significant** (high variation).



The financial data for Q1-Q3 2022 show significant volatility across key metrics. Working capital efficiency is characterized by decreasing liabilities and current assets on revenue. Cost efficiency, specifically the retained earnings to revenue ratio, also experienced a substantial decrease. Selling, General, and Administrative (SG&A) expense ratios show a slight upward trend. Invest efficiency shows a modest increase in retained earnings on assets. Earnings per share also displays substantial fluctuations, increasing overall.  The consistent fluctuation in these key financial indicators suggests a need for further analysis to understand the driving forces.