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 103.34 (%).Trend:Increase 300.39% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.4 (%).Trend:Decrease 45.42% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 31.32 (%).Trend:Decrease 44.47% than previous quarter

Overall: decreasing (-69.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 117.45 (%).Trend:Increase 261.94% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 66.26 (%).Trend:Decrease 43.58% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 38.54 (%).Trend:Decrease 41.84% than previous quarter

Overall: decreasing (-67.19%). 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 28.11 (%).Trend:Increase 351.93% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 16.77 (%).Trend:Decrease 40.34% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 13.85 (%).Trend:Decrease 17.41% than previous quarter

Overall: decreasing (-50.73%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.57 (%).Trend:Increase 15.9% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.29 (%).Trend:Decrease 1.59% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.51 (%).Trend:Decrease 4.51% than previous quarter

Overall: decreasing (-6.03%). 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 8.13 (%).Trend:Decrease 14.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 10.13 (%).Trend:Increase 24.6% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 13.84 (%).Trend:Increase 36.62% than previous quarter

Overall: increasing (70.23%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 to Q3 2022 reveal significant volatility in working capital efficiency. Liabilities on revenue increased dramatically in Q1, then decreased substantially in Q2 and Q3.  Current assets on revenue also experienced a large increase in Q1 followed by substantial decreases in Q2 and Q3.  Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates a substantial increase in Q1, followed by decreases in Q2 and Q3.  SG&A expense ratios show little fluctuation, consistently decreasing throughout the period.  Investment efficiency, as measured by retained earnings on assets, shows significant fluctuation with an overall increasing trend.