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 26.71 (%).Trend:Increase 167.9% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 18.17 (%).Trend:Decrease 31.97% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 11.03 (%).Trend:Decrease 39.3% than previous quarter

Overall: decreasing (-58.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 105.76 (%).Trend:Increase 149.43% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 54.8 (%).Trend:Decrease 48.18% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 35.87 (%).Trend:Decrease 34.54% than previous quarter

Overall: decreasing (-66.08%). 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 147.12 (%).Trend:Increase 150.12% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 75.73 (%).Trend:Decrease 48.53% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 51.89 (%).Trend:Decrease 31.48% than previous quarter

Overall: decreasing (-64.73%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.64 (%).Trend:Decrease 18.37% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.75 (%).Trend:Increase 0.81% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.09 (%).Trend:Increase 2.47% than previous quarter

Overall: increasing (3.3%). 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 65.25 (%).Trend:Increase 1.57% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 66.74 (%).Trend:Increase 2.28% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 68.23 (%).Trend:Increase 2.23% than previous quarter

Overall: increasing (4.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 8.46 (USD).Trend:Decrease 45.8% than previous quarter
Year 2022 Quarter 2: Earning Per Share 17.75 (USD).Trend:Increase 109.81% than previous quarter
Year 2022 Quarter 3: Earning Per Share 24.35 (USD).Trend:Increase 37.18% than previous quarter

Overall: increasing (187.83%). Fluctuation: **Significant** (high variation).



The financial statements reveal significant volatility across various metrics. Working capital efficiency is problematic, with liabilities on revenue decreasing significantly but fluctuating substantially.  Current assets on revenue show a similar pattern of decline, highlighting potential liquidity issues. Cost efficiency shows some stability, with a small increase in SG&A expense ratios, whereas the ratio of retained earnings to revenue experiences substantial fluctuations, declining overall by a considerable amount. Investment efficiency is positive, with retained earnings on assets increasing steadily. Earnings per share demonstrates massive volatility, rising significantly. This pattern suggests short-term performance fluctuations, highlighting the need for closer monitoring.