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 88.08 (%).Trend:Increase 244.6% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.86 (%).Trend:Decrease 49.07% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.71 (%).Trend:Decrease 31.54% than previous quarter

Overall: decreasing (-65.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 232.04 (%).Trend:Increase 198.48% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 108.55 (%).Trend:Decrease 53.22% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 70.26 (%).Trend:Decrease 35.27% than previous quarter

Overall: decreasing (-69.72%). 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 189.08 (%).Trend:Increase 177.69% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 89.27 (%).Trend:Decrease 52.79% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 57.96 (%).Trend:Decrease 35.07% than previous quarter

Overall: decreasing (-69.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.1 (%).Trend:Increase 1.23% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.46 (%).Trend:Decrease 3.54% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.46 (%).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-3.54%). 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 58.36 (%).Trend:Decrease 5.89% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 57.27 (%).Trend:Decrease 1.87% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 56.73 (%).Trend:Decrease 0.94% than previous quarter

Overall: decreasing (-2.79%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q1 to Q3 2022 show significant fluctuations across key metrics. Liabilities and current assets on revenue demonstrate substantial decreases from Q1 to Q3, indicating a decline in working capital.  The ratio of retained earnings to revenue also exhibited considerable volatility, also decreasing significantly across the quarters.  Cost efficiency (SG&A) displayed a slight, overall decrease, while investment efficiency (retained earnings on assets) exhibited a minor but consistent downward trend.