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 118.46 (%).Trend:Increase 167.65% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 54.08 (%).Trend:Decrease 54.35% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.88 (%).Trend:Decrease 42.9% than previous quarter

Overall: decreasing (-73.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 637.86 (%).Trend:Increase 146.21% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 324.76 (%).Trend:Decrease 49.09% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 218.32 (%).Trend:Decrease 32.77% than previous quarter

Overall: decreasing (-65.77%). 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 356.17 (%).Trend:Increase 212.76% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 196.21 (%).Trend:Decrease 44.91% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 134.59 (%).Trend:Decrease 31.41% than previous quarter

Overall: decreasing (-62.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.0 (%).Trend:Decrease 0.99% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.26 (%).Trend:Increase 1.86% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.27 (%).Trend:Decrease 6.94% than previous quarter

Overall: decreasing (-5.21%). 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 36.04 (%).Trend:Increase 10.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 37.56 (%).Trend:Increase 4.22% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 39.36 (%).Trend:Increase 4.79% than previous quarter

Overall: increasing (9.21%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.05 (USD).Trend:Decrease 63.92% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.92 (USD).Trend:Increase 82.86% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.04 (USD).Trend:Increase 58.33% than previous quarter

Overall: increasing (189.52%). Fluctuation: **Significant** (high variation).



Financial statements from Q1-Q3 2022 highlight significant fluctuations across various metrics.  Working capital efficiency shows substantial volatility in both liabilities on revenue and current assets on revenue, both trending downward.  Cost efficiency indicates a large drop in the retained earnings to revenue ratio, suggesting declining profitability.  Conversely, SG&A expense ratio shows a small, consistent decrease.  Investment efficiency displays a slight increase in retained earnings on assets, indicating improving asset utilization.  Earning per share increased dramatically from Q1 to Q3, but shows significant variance over the three quarters.