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 49.94 (%).Trend:Increase 177.6% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.95 (%).Trend:Decrease 50.04% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.8 (%).Trend:Decrease 16.63% than previous quarter

Overall: decreasing (-58.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 227.31 (%).Trend:Increase 169.13% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 110.61 (%).Trend:Decrease 51.34% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 79.15 (%).Trend:Decrease 28.44% than previous quarter

Overall: decreasing (-65.18%). 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 -15.37 (%).Trend:Increase 66.88% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -5.55 (%).Trend:Decrease 63.89% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -4.0 (%).Trend:Decrease 27.93% than previous quarter

Overall: increasing (-73.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.91 (%).Trend:Decrease 14.9% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.04 (%).Trend:Increase 1.19% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.56 (%).Trend:Increase 4.71% than previous quarter

Overall: increasing (5.96%). 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 -4.25 (%).Trend:Decrease 35.9% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.19 (%).Trend:Decrease 24.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -3.27 (%).Trend:Increase 2.51% than previous quarter

Overall: increasing (-23.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.5 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.9 (USD).Trend:Increase 80.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 11.11% than previous quarter

Overall: increasing (100.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1-Q3 2022 highlight substantial fluctuations in working capital efficiency, evidenced by decreases in both liabilities and current assets on revenue.  Cost efficiency exhibits significant variation in the retained earnings to revenue ratio. The Selling, General, and Administrative (SG&A) expense ratio shows a more stable increase, while investment efficiency displays high fluctuations in retained earnings on assets.  Earnings per share (EPS) show a considerable increase over the quarter.