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 100.63 (%).Trend:Increase 247.72% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 51.65 (%).Trend:Decrease 48.67% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 38.06 (%).Trend:Decrease 26.31% than previous quarter

Overall: decreasing (-62.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 165.48 (%).Trend:Increase 137.93% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 88.75 (%).Trend:Decrease 46.37% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 180.1 (%).Trend:Increase 102.93% than previous quarter

Overall: increasing (8.83%). 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 398.19 (%).Trend:Increase 170.23% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 208.32 (%).Trend:Decrease 47.68% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 144.49 (%).Trend:Decrease 30.64% than previous quarter

Overall: decreasing (-63.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.86 (%).Trend:Decrease 7.17% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.38 (%).Trend:Increase 7.58% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.58 (%).Trend:Increase 2.71% than previous quarter

Overall: increasing (10.5%). 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 81.33 (%).Trend:Increase 2.1% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 82.33 (%).Trend:Increase 1.23% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 49.6 (%).Trend:Decrease 39.75% than previous quarter

Overall: decreasing (-39.01%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 4.64 (USD).Trend:Decrease 61.94% than previous quarter
Year 2022 Quarter 2: Earning Per Share 8.64 (USD).Trend:Increase 86.21% than previous quarter
Year 2022 Quarter 3: Earning Per Share 10.0 (USD).Trend:Increase 15.74% than previous quarter

Overall: increasing (115.52%). Fluctuation: **Significant** (high variation).



Financial statements for 2022 highlight significant variations across key metrics. Liabilities on revenue decreased substantially but experienced high volatility. Current assets on revenue also showed substantial fluctuations, increasing overall.  The ratio of retained earnings to revenue decreased significantly, indicating potential issues with cost efficiency.  While SG&A expenses saw a modest increase, there were larger fluctuations in earnings per share and investment efficiency, which decreased overall.