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 47.77 (%).Trend:Increase 197.82% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 23.38 (%).Trend:Decrease 51.06% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 15.62 (%).Trend:Decrease 33.19% than previous quarter

Overall: decreasing (-67.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 121.72 (%).Trend:Increase 193.66% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 60.3 (%).Trend:Decrease 50.46% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 41.01 (%).Trend:Decrease 31.99% than previous quarter

Overall: decreasing (-66.31%). 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 268.22 (%).Trend:Increase 178.67% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 134.5 (%).Trend:Decrease 49.85% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 91.04 (%).Trend:Decrease 32.31% than previous quarter

Overall: decreasing (-66.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.28 (%).Trend:Decrease 3.76% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.46 (%).Trend:Increase 0.77% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.39 (%).Trend:Decrease 0.3% than previous quarter

Overall: increasing (0.47%). 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 139.88 (%).Trend:Decrease 3.9% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 142.8 (%).Trend:Increase 2.09% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 144.45 (%).Trend:Increase 1.16% than previous quarter

Overall: increasing (3.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 7.11 (USD).Trend:Decrease 50.9% than previous quarter
Year 2022 Quarter 2: Earning Per Share 14.33 (USD).Trend:Increase 101.55% than previous quarter
Year 2022 Quarter 3: Earning Per Share 22.0 (USD).Trend:Increase 53.52% than previous quarter

Overall: increasing (209.42%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2022 reveals significant volatility in working capital efficiency. Liabilities on revenue decreased substantially, while current assets on revenue also declined significantly from Q1 to Q3.  Cost efficiency shows a sharp drop in the ratio of retained earnings to revenue across the three quarters, suggesting potential profitability concerns.  However, the SG&A expense ratio shows little fluctuation and is increasing slightly. Investment efficiency demonstrates a modest increase in retained earnings on assets with low fluctuation. Earnings per share display substantial increases after a significant drop in Q1, suggesting potential profitability improvement.