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 195.78 (%).Trend:Increase 181.98% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 96.79 (%).Trend:Decrease 50.56% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 62.87 (%).Trend:Decrease 35.04% than previous quarter

Overall: decreasing (-67.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 236.42 (%).Trend:Increase 81.74% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 121.18 (%).Trend:Decrease 48.74% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 81.92 (%).Trend:Decrease 32.4% than previous quarter

Overall: decreasing (-65.35%). 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 64.63 (%).Trend:Increase 203.0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 31.97 (%).Trend:Decrease 50.53% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 19.45 (%).Trend:Decrease 39.16% than previous quarter

Overall: decreasing (-69.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 6.92 (%).Trend:Increase 5.81% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 6.93 (%).Trend:Increase 0.14% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 6.43 (%).Trend:Decrease 7.22% than previous quarter

Overall: decreasing (-7.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.47 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.13 (USD).Trend:Increase 140.43% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.64 (USD).Trend:Increase 45.13% than previous quarter

Overall: increasing (248.94%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2022 show significant variations in working capital efficiency. Liabilities and current assets on revenue decreased dramatically, but then saw a substantial increase in Q1 2023. Cost efficiency shows a substantial decrease in the ratio of retained earnings to revenue.  Investment efficiency shows a slightly decreasing trend in retained earnings on assets, with little fluctuation. Earnings per share increased significantly from Q1 to Q3 2022, but then decreased in Q1 2023.