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 70.92 (%).Trend:Increase 166.82% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.62 (%).Trend:Decrease 49.77% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 23.28 (%).Trend:Decrease 34.64% than previous quarter

Overall: decreasing (-67.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 229.64 (%).Trend:Increase 180.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 110.25 (%).Trend:Decrease 51.99% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 73.2 (%).Trend:Decrease 33.61% than previous quarter

Overall: decreasing (-68.12%). 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 264.73 (%).Trend:Increase 186.72% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 128.54 (%).Trend:Decrease 51.44% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 86.06 (%).Trend:Decrease 33.05% than previous quarter

Overall: decreasing (-67.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.4 (%).Trend:Decrease 0.09% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.97 (%).Trend:Decrease 3.77% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.26 (%).Trend:Increase 2.64% than previous quarter

Overall: decreasing (-1.23%). 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 52.22 (%).Trend:Increase 3.82% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 52.41 (%).Trend:Increase 0.36% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 53.35 (%).Trend:Increase 1.79% than previous quarter

Overall: increasing (2.16%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.77 (USD).Trend:Decrease 67.92% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.5 (USD).Trend:Increase 94.81% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.3 (USD).Trend:Increase 53.33% than previous quarter

Overall: increasing (198.7%). Fluctuation: **Significant** (high variation).



The data (Q1 2021 - Q3 2022) shows significant decreases in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, indicating potential concerns.  However, retained earnings on assets show a small increase, and the SG&A expense ratio shows a minor decrease.  Importantly, earnings per share increased substantially.