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 1132.19 (%).Trend:Increase 1969.06% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 516.23 (%).Trend:Decrease 54.4% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 352.14 (%).Trend:Decrease 31.79% than previous quarter

Overall: decreasing (-68.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 1532.98 (%).Trend:Increase 1922.67% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 738.63 (%).Trend:Decrease 51.82% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 514.95 (%).Trend:Decrease 30.28% than previous quarter

Overall: decreasing (-66.41%). 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 192.56 (%).Trend:Decrease 3293.37% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 139.77 (%).Trend:Decrease 27.41% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 131.61 (%).Trend:Decrease 5.84% than previous quarter

Overall: decreasing (-31.65%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 52.35 (%).Trend:Increase 471.51% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46.2 (%).Trend:Decrease 11.75% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41.69 (%).Trend:Decrease 9.76% than previous quarter

Overall: decreasing (-20.36%). 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 5.53 (%).Trend:Decrease 260.76% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.62 (%).Trend:Increase 55.88% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 12.36 (%).Trend:Increase 43.39% than previous quarter

Overall: increasing (123.51%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 3.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 5.0 (USD).Trend:Increase 66.67% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.0 (USD).Trend:Decrease 60.0% than previous quarter

Overall: decreasing (-33.33%). Fluctuation: **Significant** (high variation).



Reviewing Q1 2022 to Q3 2022 financial data shows a substantial decrease in liabilities and current assets on revenue (-68.9% and -66.41%), respectively, indicating potential issues with working capital. Cost efficiency metrics—ratio of retained earnings to revenue and SG&A expense ratio—exhibit declining trends (-31.65% and -20.36%), with the latter demonstrating moderate fluctuation.  Invest efficiency shows a significant increase in retained earnings on assets (123.51%) and a significant decrease in earnings per share (-33.33%).  High fluctuation is evident across many key metrics.