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 46.65 (%).Trend:Increase 131.28% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 27.69 (%).Trend:Decrease 40.64% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 22.8 (%).Trend:Decrease 17.66% than previous quarter

Overall: decreasing (-51.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 161.51 (%).Trend:Increase 157.02% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 90.65 (%).Trend:Decrease 43.87% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 74.65 (%).Trend:Decrease 17.65% than previous quarter

Overall: decreasing (-53.78%). 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 174.44 (%).Trend:Increase 199.21% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 91.86 (%).Trend:Decrease 47.34% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 56.21 (%).Trend:Decrease 38.81% than previous quarter

Overall: decreasing (-67.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.8 (%).Trend:Decrease 9.18% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.0 (%).Trend:Increase 2.27% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.0 (%).Trend:Increase 0.0% than previous quarter

Overall: increasing (2.27%). 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 24.19 (%).Trend:Increase 10.31% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 23.72 (%).Trend:Decrease 1.94% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 21.73 (%).Trend:Decrease 8.39% than previous quarter

Overall: decreasing (-10.17%). Fluctuation: **Little** (low variation).

Earning Per Share


Q1 2022 to Q3 2022 financial data indicate significant declines in working capital efficiency, with liabilities and current assets on revenue both showing substantial decreases.  Cost efficiency exhibits a notable negative trend in the ratio of retained earnings to revenue.  SG&A expense ratio shows a small positive trend.  Investment efficiency shows a slight negative trend in retained earnings on assets, with little fluctuation.