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 51.95 (%).Trend:Increase 165.19% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 25.6 (%).Trend:Decrease 50.72% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 17.11 (%).Trend:Decrease 33.16% than previous quarter

Overall: decreasing (-67.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 77.45 (%).Trend:Increase 190.18% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 37.96 (%).Trend:Decrease 50.99% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 22.58 (%).Trend:Decrease 40.52% than previous quarter

Overall: decreasing (-70.85%). 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 75.33 (%).Trend:Increase 161.65% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 39.75 (%).Trend:Decrease 47.23% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 28.36 (%).Trend:Decrease 28.65% than previous quarter

Overall: decreasing (-62.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 68.27 (%).Trend:Decrease 5.7% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 72.56 (%).Trend:Increase 6.28% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 81.93 (%).Trend:Increase 12.91% than previous quarter

Overall: increasing (20.01%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 2.07 (USD).Trend:Decrease 55.1% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.78 (USD).Trend:Increase 130.92% than previous quarter
Year 2022 Quarter 3: Earning Per Share 6.0 (USD).Trend:Increase 25.52% than previous quarter

Overall: increasing (189.86%). Fluctuation: **Significant** (high variation).



The financial statements show significant fluctuations in working capital efficiency, cost efficiency, and earnings per share across Q1 2022 to Q3 2022. Liabilities and current assets on revenue show significant decreasing trends, with substantial quarterly variations.  The ratio of retained earnings to revenue also decreased significantly.  However, investment efficiency, measured by retained earnings on assets, shows a positive, albeit slightly less volatile, upward trend. Earnings per share exhibited substantial fluctuations, showing an overall upward trend.  These findings suggest a dynamic financial situation, characterized by significant short-term volatility in various key financial metrics.