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 49.94 (%).Trend:Increase 177.6% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.95 (%).Trend:Decrease 50.04% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.8 (%).Trend:Decrease 16.63% than previous quarter

Overall: decreasing (-58.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 227.31 (%).Trend:Increase 169.13% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 110.61 (%).Trend:Decrease 51.34% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 79.15 (%).Trend:Decrease 28.44% than previous quarter

Overall: decreasing (-65.18%). 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 -15.37 (%).Trend:Increase 66.88% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -5.55 (%).Trend:Decrease 63.89% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -4.0 (%).Trend:Decrease 27.93% than previous quarter

Overall: increasing (-73.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.91 (%).Trend:Decrease 14.9% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.04 (%).Trend:Increase 1.19% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.56 (%).Trend:Increase 4.71% than previous quarter

Overall: increasing (5.96%). 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 -4.25 (%).Trend:Decrease 35.9% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.19 (%).Trend:Decrease 24.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -3.27 (%).Trend:Increase 2.51% than previous quarter

Overall: increasing (-23.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.5 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.9 (USD).Trend:Increase 80.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 11.11% than previous quarter

Overall: increasing (100.0%). Fluctuation: **Significant** (high variation).



Financial statement responses for 2022 Q1-Q3 show significant fluctuations in working capital efficiency. Liabilities on revenue decreased by 58.35%, and current assets on revenue decreased by 65.18%.  Cost efficiency reveals significant fluctuation in the ratio of retained earnings to revenue, showing an overall increase but with high variations.  The Selling, General, and Administrative (SG&A) expense ratio shows a more stable increase. Investment efficiency's retained earnings on assets ratio is also highly variable, while earnings per share (EPS) demonstrate a notable increase from Q1 to Q3 2022.