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 35.63 (%).Trend:Increase 182.33% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 20.13 (%).Trend:Decrease 43.5% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 14.53 (%).Trend:Decrease 27.82% than previous quarter

Overall: decreasing (-59.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 146.01 (%).Trend:Increase 122.44% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 84.47 (%).Trend:Decrease 42.15% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 58.03 (%).Trend:Decrease 31.3% than previous quarter

Overall: decreasing (-60.26%). 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 -35.89 (%).Trend:Increase 2771.2% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -8.05 (%).Trend:Decrease 77.57% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -4.83 (%).Trend:Decrease 40.0% than previous quarter

Overall: increasing (-86.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.96 (%).Trend:Decrease 21.27% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.76 (%).Trend:Increase 20.2% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.16 (%).Trend:Increase 8.4% than previous quarter

Overall: increasing (30.3%). 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 -5.4 (%).Trend:Increase 980.0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -2.16 (%).Trend:Decrease 60.0% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -1.4 (%).Trend:Decrease 35.19% than previous quarter

Overall: increasing (-74.07%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 2.36 (USD).Trend:Decrease 58.74% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.09 (USD).Trend:Increase 73.31% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.0 (USD).Trend:Decrease 2.2% than previous quarter

Overall: increasing (69.49%). Fluctuation: **Neutral** (moderate variation).



The provided financial statements reveal significant volatility across various key metrics from Q1 to Q3 2022. Liabilities and current assets on revenue show considerable decreases in the first half of 2022, followed by a substantial rise in the first quarter of 2023. The ratio of retained earnings to revenue exhibits substantial fluctuations, increasing dramatically in Q1 2022 before decreasing again.  The selling, general, and administrative (SG&A) expense ratio increased steadily throughout the period, with moderate variation.  Investment efficiency, indicated by retained earnings on assets, demonstrates substantial fluctuation. Earnings per share also show variation.