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 77.49 (%).Trend:Increase 261.93% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 31.76 (%).Trend:Decrease 59.01% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.57 (%).Trend:Decrease 35.23% than previous quarter

Overall: decreasing (-73.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 277.72 (%).Trend:Increase 284.17% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 122.56 (%).Trend:Decrease 55.87% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 86.68 (%).Trend:Decrease 29.28% than previous quarter

Overall: decreasing (-68.79%). 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 190.71 (%).Trend:Increase 249.22% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 85.42 (%).Trend:Decrease 55.21% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 59.47 (%).Trend:Decrease 30.38% than previous quarter

Overall: decreasing (-68.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.54 (%).Trend:Increase 3.05% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.12 (%).Trend:Increase 3.99% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.06 (%).Trend:Decrease 7.01% than previous quarter

Overall: decreasing (-3.3%). 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 44.95 (%).Trend:Decrease 12.9% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 44.94 (%).Trend:Decrease 0.02% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 44.86 (%).Trend:Decrease 0.18% than previous quarter

Overall: decreasing (-0.2%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 65.25% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.91 (USD).Trend:Increase 85.71% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 9.89% than previous quarter

Overall: increasing (104.08%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2022 to Q3 2022 show significant decreases in liabilities and current assets on revenue, the ratio of retained earnings to revenue, and a slight decrease in SG&A expense ratio.  Retained earnings on assets show minimal change while earnings per share show an upward trend. Significant fluctuation is evident across most metrics, except for the SG&A expense ratio.  Further analysis is needed to understand the reasons for these variations.