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 87.72 (%).Trend:Increase 134.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57.35 (%).Trend:Decrease 34.62% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 47.61 (%).Trend:Decrease 16.98% than previous quarter

Overall: decreasing (-45.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 207.26 (%).Trend:Increase 56.0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 102.34 (%).Trend:Decrease 50.62% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 72.31 (%).Trend:Decrease 29.34% than previous quarter

Overall: decreasing (-65.11%). 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 103.49 (%).Trend:Increase 62.98% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 58.14 (%).Trend:Decrease 43.82% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 40.38 (%).Trend:Decrease 30.55% than previous quarter

Overall: decreasing (-60.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.14 (%).Trend:Decrease 55.03% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.06 (%).Trend:Increase 62.28% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.23 (%).Trend:Increase 3.77% than previous quarter

Overall: increasing (68.39%). Fluctuation: **Neutral** (moderate 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 37.46 (%).Trend:Increase 16.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 28.94 (%).Trend:Decrease 22.74% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 26.74 (%).Trend:Decrease 7.6% than previous quarter

Overall: decreasing (-28.62%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 3.47 (USD).Trend:Decrease 1926.32% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.71 (USD).Trend:Decrease 21.9% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.13 (USD).Trend:Decrease 21.4% than previous quarter

Overall: decreasing (-38.62%). Fluctuation: **Neutral** (moderate variation).



Q1 2022 - Q3 2022 data shows significant decreases in liabilities on revenue (-45.73%), current assets on revenue (-65.11%), and ratio of retained earnings to revenue (-60.98%), all with high fluctuation.  Conversely, the SG&A expense ratio increased (68.39%) with moderate fluctuation.  Retained earnings on assets and earnings per share decreased (-28.62% and -38.62%), displaying moderate fluctuation.  These significant variations warrant further investigation.