Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 45.15 (%).Trend:Increase 196.45% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.48 (%).Trend:Decrease 45.78% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.06 (%).Trend:Increase 22.79% than previous quarter

Overall: decreasing (-33.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 189.58 (%).Trend:Increase 59.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 97.52 (%).Trend:Decrease 48.56% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 71.3 (%).Trend:Decrease 26.89% than previous quarter

Overall: decreasing (-62.39%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 363.69 (%).Trend:Increase 178.95% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 200.56 (%).Trend:Decrease 44.85% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 144.29 (%).Trend:Decrease 28.06% than previous quarter

Overall: decreasing (-60.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.43 (%).Trend:Decrease 7.02% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.8 (%).Trend:Increase 6.81% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.94 (%).Trend:Increase 2.41% than previous quarter

Overall: increasing (9.39%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets 63.74 (%).Trend:Decrease 3.64% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 67.06 (%).Trend:Increase 5.21% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 67.69 (%).Trend:Increase 0.94% than previous quarter

Overall: increasing (6.2%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.42 (USD).Trend:Decrease 65.92% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.29 (USD).Trend:Increase 77.27% than previous quarter
Year 2022 Quarter 3: Earning Per Share 5.96 (USD).Trend:Increase 38.93% than previous quarter

Overall: increasing (146.28%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q3 2022 reveal significant variations across financial metrics.  Liabilities on revenue showed a substantial initial increase, followed by a decrease, and then another increase.  Current assets on revenue consistently decreased.  The ratio of retained earnings to revenue demonstrated significant fluctuations.  SG&A expense ratios exhibited minor fluctuations. Retained earnings on assets display stable growth. Earnings per share displayed significant growth, with large quarter-to-quarter changes.