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 72.23 (%).Trend:Increase 183.48% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.14 (%).Trend:Decrease 55.5% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 23.74 (%).Trend:Decrease 26.14% than previous quarter

Overall: decreasing (-67.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 110.04 (%).Trend:Increase 138.8% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 57.05 (%).Trend:Decrease 48.16% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 40.86 (%).Trend:Decrease 28.38% than previous quarter

Overall: decreasing (-62.87%). 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 -162.19 (%).Trend:Increase 174.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -76.88 (%).Trend:Decrease 52.6% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -49.78 (%).Trend:Decrease 35.25% than previous quarter

Overall: increasing (-69.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.08 (%).Trend:Decrease 13.84% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.41 (%).Trend:Increase 2.98% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.26 (%).Trend:Decrease 1.31% than previous quarter

Overall: increasing (1.62%). 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 -24.25 (%).Trend:Increase 5.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -22.74 (%).Trend:Decrease 6.23% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -22.23 (%).Trend:Decrease 2.24% than previous quarter

Overall: increasing (-8.33%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.32 (USD).Trend:Decrease 55.56% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.59 (USD).Trend:Increase 96.21% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.02 (USD).Trend:Increase 55.21% than previous quarter

Overall: increasing (204.55%). Fluctuation: **Significant** (high variation).



Q1 2022 to Q3 2022 data shows significant decreases in liabilities on revenue (-67.13%) and current assets on revenue (-62.87%), suggesting challenges in working capital efficiency.  Cost efficiency metrics show an increase in the ratio of retained earnings to revenue (-69.31%), although this was volatile. SG&A expense ratio increased slightly (1.62%).  Investment efficiency shows an increase in retained earnings on assets (-8.33%) and a substantial increase in earnings per share (204.55%).