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 83.36 (%).Trend:Increase 91.06% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57.49 (%).Trend:Decrease 31.03% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 57.63 (%).Trend:Increase 0.24% than previous quarter

Overall: decreasing (-30.87%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 178.31 (%).Trend:Increase 183.98% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 101.28 (%).Trend:Decrease 43.2% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 73.22 (%).Trend:Decrease 27.71% than previous quarter

Overall: decreasing (-58.94%). 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 96.22 (%).Trend:Increase 87.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 46.44 (%).Trend:Decrease 51.74% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 34.54 (%).Trend:Decrease 25.62% than previous quarter

Overall: decreasing (-64.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.37 (%).Trend:Decrease 30.02% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.41 (%).Trend:Decrease 11.47% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.94 (%).Trend:Increase 7.15% than previous quarter

Overall: decreasing (-5.14%). 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 18.02 (%).Trend:Decrease 13.61% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 16.93 (%).Trend:Decrease 6.05% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 16.97 (%).Trend:Increase 0.24% than previous quarter

Overall: decreasing (-5.83%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.34 (USD).Trend:Decrease 59.04% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.96 (USD).Trend:Increase 182.35% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.48 (USD).Trend:Increase 54.17% than previous quarter

Overall: increasing (335.29%). Fluctuation: **Significant** (high variation).



Financial data from Q1 to Q3 2022 shows significant fluctuation. Liabilities on revenue decreased slightly (-30.87%), while current assets decreased substantially (-58.94%).  Cost efficiency, reflected in the declining ratio of retained earnings to revenue (-64.1%), and SG&A expenses, which decreased slightly (-5.14%), exhibited considerable variability. Investment efficiency, as measured by retained earnings on assets, decreased marginally (-5.83%). Earnings per share increased substantially (335.29%), with noticeable fluctuations.