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 186.59 (%).Trend:Increase 234.45% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 228.03 (%).Trend:Increase 22.21% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 145.22 (%).Trend:Decrease 36.32% than previous quarter

Overall: decreasing (-22.17%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 372.78 (%).Trend:Increase 134.66% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 193.8 (%).Trend:Decrease 48.01% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 132.8 (%).Trend:Decrease 31.48% than previous quarter

Overall: decreasing (-64.38%). 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 292.55 (%).Trend:Increase 226.07% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 140.75 (%).Trend:Decrease 51.89% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 91.17 (%).Trend:Decrease 35.23% than previous quarter

Overall: decreasing (-68.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 59.32 (%).Trend:Increase 22.92% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 59.19 (%).Trend:Decrease 0.22% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 60.66 (%).Trend:Increase 2.48% than previous quarter

Overall: increasing (2.26%). 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 27.21 (%).Trend:Increase 12.11% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 26.79 (%).Trend:Decrease 1.54% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 26.92 (%).Trend:Increase 0.49% than previous quarter

Overall: decreasing (-1.07%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.48 (USD).Trend:Decrease 50.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.63 (USD).Trend:Increase 31.25% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.66 (USD).Trend:Increase 4.76% than previous quarter

Overall: increasing (37.5%). Fluctuation: **Neutral** (moderate variation).



The financial data for Q1-Q3 2022 demonstrates considerable volatility.  Working capital efficiency shows significant decreases in current assets on revenue (-64.38%) and a moderate decrease in liabilities on revenue (-22.17%). Cost efficiency is a major concern, with retained earnings on revenue decreasing by 68.84%, while SG&A expenses increased slightly (2.26%). Investment efficiency shows a slight decrease in retained earnings on assets (-1.07%), but earnings per share increased (37.5%).