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 57.21 (%).Trend:Increase 207.58% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 29.29 (%).Trend:Decrease 48.8% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 36.0 (%).Trend:Increase 22.91% than previous quarter

Overall: decreasing (-37.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 210.78 (%).Trend:Increase 174.88% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 288.81 (%).Trend:Increase 37.02% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 95.13 (%).Trend:Decrease 67.06% than previous quarter

Overall: decreasing (-54.87%). 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 152.67 (%).Trend:Increase 222.02% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 80.29 (%).Trend:Decrease 47.41% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 42.33 (%).Trend:Decrease 47.28% than previous quarter

Overall: decreasing (-72.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.41 (%).Trend:Increase 3.71% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.25 (%).Trend:Decrease 1.19% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.31 (%).Trend:Increase 30.64% than previous quarter

Overall: increasing (29.08%). 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 30.21 (%).Trend:Increase 15.35% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 18.39 (%).Trend:Decrease 39.13% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 9.76 (%).Trend:Decrease 46.93% than previous quarter

Overall: decreasing (-67.69%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.93 (USD).Trend:Decrease 56.74% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.66 (USD).Trend:Increase 78.49% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Decrease 39.76% than previous quarter

Overall: increasing (7.53%). Fluctuation: **Significant** (high variation).



Analysis of Q1 2022 to Q3 2022 financial data reveals significant decreases in Liabilities on Revenue (-37.07%), Current Assets on Revenue (-54.87%), and Ratio of Retained Earnings to Revenue (-72.27%), all exhibiting high variability.  The SG&A Expense Ratio increased (29.08%) with moderate fluctuation. Retained Earnings on Assets decreased significantly (-67.69%), while Earnings Per Share showed a small increase (7.53%) but with high variability.