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 171.9 (%).Trend:Increase 234.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 98.25 (%).Trend:Decrease 42.84% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 51.44 (%).Trend:Decrease 47.64% than previous quarter

Overall: decreasing (-70.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 92.74 (%).Trend:Increase 17.78% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 50.5 (%).Trend:Decrease 45.55% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 33.0 (%).Trend:Decrease 34.65% than previous quarter

Overall: decreasing (-64.42%). 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 361.32 (%).Trend:Increase 183.54% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 189.48 (%).Trend:Decrease 47.56% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 132.4 (%).Trend:Decrease 30.12% than previous quarter

Overall: decreasing (-63.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.96 (%).Trend:Decrease 6.66% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.02 (%).Trend:Increase 0.24% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.19 (%).Trend:Increase 0.68% than previous quarter

Overall: increasing (0.92%). 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 43.24 (%).Trend:Increase 2.46% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 45.25 (%).Trend:Increase 4.65% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 45.95 (%).Trend:Increase 1.55% than previous quarter

Overall: increasing (6.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.82 (USD).Trend:Decrease 64.38% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.45 (USD).Trend:Increase 89.56% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 15.94% than previous quarter

Overall: increasing (119.78%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2022 shows significant volatility across key metrics. Working capital efficiency demonstrates fluctuations in liabilities and current assets on revenue. Cost efficiency, specifically the ratio of retained earnings to revenue, experienced a large decrease. Selling, General, and Administrative (SG&A) expenses show a slight upward trend. Invest efficiency, measured by retained earnings on assets, demonstrates a moderate increase. Earnings per share also shows significant fluctuation, with a notable overall increase. The high degree of fluctuation across various measures signals the need for deeper investigation into the underlying factors.