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 68.22 (%).Trend:Increase 189.31% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.33 (%).Trend:Decrease 49.68% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 22.87 (%).Trend:Decrease 33.38% than previous quarter

Overall: decreasing (-66.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 112.56 (%).Trend:Increase 198.96% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 57.06 (%).Trend:Decrease 49.31% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 37.88 (%).Trend:Decrease 33.61% than previous quarter

Overall: decreasing (-66.35%). 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 369.71 (%).Trend:Increase 210.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 179.92 (%).Trend:Decrease 51.33% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 121.99 (%).Trend:Decrease 32.2% than previous quarter

Overall: decreasing (-67.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.21 (%).Trend:Decrease 5.65% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.65 (%).Trend:Decrease 2.77% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.16 (%).Trend:Decrease 2.49% than previous quarter

Overall: decreasing (-5.2%). 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 61.17 (%).Trend:Increase 6.35% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 62.63 (%).Trend:Increase 2.39% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 65.13 (%).Trend:Increase 3.99% than previous quarter

Overall: increasing (6.47%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 68.24% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.06 (USD).Trend:Increase 119.15% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 45.63% than previous quarter

Overall: increasing (219.15%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2022 demonstrates a complex financial situation. Working capital efficiency, represented by liabilities and current assets on revenue, shows significant negative trends, with sharp decreases. Cost efficiency reveals a considerable and fluctuating decline in the retained earnings to revenue ratio, signifying potential operational or sales issues. SG&A expense ratio exhibits a steady downward trend, which is favorable. Positive trends are seen in investment efficiency (retained earnings on assets), but earnings per share show substantial fluctuations and a significant dip in Q1.