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 98.3 (%).Trend:Increase 292.57% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 47.69 (%).Trend:Decrease 51.49% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 34.56 (%).Trend:Decrease 27.53% than previous quarter

Overall: decreasing (-64.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 122.49 (%).Trend:Increase 104.12% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 60.3 (%).Trend:Decrease 50.77% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 43.13 (%).Trend:Decrease 28.47% than previous quarter

Overall: decreasing (-64.79%). 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 8.24 (%).Trend:Increase 22.99% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 4.54 (%).Trend:Decrease 44.9% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 3.29 (%).Trend:Decrease 27.53% than previous quarter

Overall: decreasing (-60.07%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.22 (%).Trend:Increase 32.7% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.31 (%).Trend:Increase 2.13% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.23 (%).Trend:Decrease 1.86% than previous quarter

Overall: increasing (0.24%). 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 4.44 (%).Trend:Decrease 56.47% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 4.97 (%).Trend:Increase 11.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 5.21 (%).Trend:Increase 4.83% than previous quarter

Overall: increasing (17.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.38 (USD).Trend:Decrease 74.06% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.93 (USD).Trend:Increase 112.32% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.48 (USD).Trend:Increase 52.9% than previous quarter

Overall: increasing (224.64%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 2022 show fluctuating financial performance. Liabilities on revenue decreased significantly from Q1 to Q3.  Current assets on revenue also decreased. Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased overall.  SG&A expense ratio exhibited a relatively stable upward trend.  Investment efficiency (retained earnings on assets) increased slightly.  Earnings per share saw significant fluctuations with increases and decreases.  The data reveals significant variability in various key financial metrics during the three-quarter period.