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 79.44 (%).Trend:Increase 220.45% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.68 (%).Trend:Decrease 52.57% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.21 (%).Trend:Decrease 19.82% than previous quarter

Overall: decreasing (-61.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 148.95 (%).Trend:Increase 145.71% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 75.75 (%).Trend:Decrease 49.14% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 53.94 (%).Trend:Decrease 28.79% than previous quarter

Overall: decreasing (-63.79%). 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 294.23 (%).Trend:Increase 144.19% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 139.87 (%).Trend:Decrease 52.46% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 95.22 (%).Trend:Decrease 31.92% than previous quarter

Overall: decreasing (-67.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.57 (%).Trend:Decrease 7.69% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.37 (%).Trend:Decrease 8.84% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.12 (%).Trend:Decrease 2.02% than previous quarter

Overall: decreasing (-10.69%). 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 60.12 (%).Trend:Increase 2.79% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 61.71 (%).Trend:Increase 2.64% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 63.27 (%).Trend:Increase 2.53% than previous quarter

Overall: increasing (5.24%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 3.71 (USD).Trend:Decrease 33.39% than previous quarter
Year 2022 Quarter 2: Earning Per Share 9.5 (USD).Trend:Increase 156.06% than previous quarter
Year 2022 Quarter 3: Earning Per Share 14.0 (USD).Trend:Increase 47.37% than previous quarter

Overall: increasing (277.36%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2022 reveal significant fluctuations in liabilities and current assets as a percentage of revenue.  Cost efficiency, as measured by the SG&A expense ratio, is steadily declining.  The ratio of retained earnings to revenue is declining, showing substantial volatility. Retained earnings on assets show a steady increase.  Earnings per share shows considerable growth, but also strong fluctuations.  The findings suggest areas of concern regarding revenue-related metrics and a need for analysis of earnings growth.