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 103.65 (%).Trend:Increase 145.38% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 43.0 (%).Trend:Decrease 58.51% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 41.68 (%).Trend:Decrease 3.07% than previous quarter

Overall: decreasing (-59.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 116.55 (%).Trend:Increase 142.51% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 50.38 (%).Trend:Decrease 56.77% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 45.42 (%).Trend:Decrease 9.85% than previous quarter

Overall: decreasing (-61.03%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.13 (%).Trend:Decrease 1.24% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.27 (%).Trend:Increase 0.4% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.58 (%).Trend:Increase 3.71% than previous quarter

Overall: increasing (4.13%). 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
Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.01 (USD).Trend:Decrease 54.3% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.02 (USD).Trend:Increase 100.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.43 (USD).Trend:Increase 20.3% than previous quarter

Overall: increasing (140.59%). Fluctuation: **Significant** (high variation).



Analysis of the provided financial statements reveals significant fluctuations in working capital and investment efficiency metrics across 2022.  Liabilities and current assets on revenue demonstrate substantial volatility with sharp increases and decreases.  Cost efficiency shows a relatively stable trend with minor variations in the SG&A expense ratio. Conversely, earnings per share display major fluctuations with both gains and losses over the observed periods.