Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 1: Liabilities on Revenue 57.43 (%).Trend:Increase 151.33% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 28.13 (%).Trend:Decrease 51.02% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 17.16 (%).Trend:Decrease 39.0% than previous quarter

Overall: decreasing (-70.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 63.2 (%).Trend:Increase 105.39% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 48.59 (%).Trend:Decrease 23.12% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 28.99 (%).Trend:Decrease 40.34% than previous quarter

Overall: decreasing (-54.13%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 226.22 (%).Trend:Increase 148.46% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 119.79 (%).Trend:Decrease 47.05% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 83.47 (%).Trend:Decrease 30.32% than previous quarter

Overall: decreasing (-63.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.9 (%).Trend:Increase 6.29% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.41 (%).Trend:Decrease 1.64% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.79 (%).Trend:Decrease 2.11% than previous quarter

Overall: decreasing (-3.71%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 1: Retained Earning on Assets 30.04 (%).Trend:Decrease 13.48% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 30.84 (%).Trend:Increase 2.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 32.62 (%).Trend:Increase 5.77% than previous quarter

Overall: increasing (8.59%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 2021 to Q3 2022 show a significant decrease in liabilities on revenue and current assets on revenue across the quarters, indicating a substantial decline.  The ratio of retained earnings to revenue also reveals a downward trend. Conversely, the SG&A expense ratio shows a slight decreasing trend.  Retained earnings on assets display a modest upward trend.