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 52.12 (%).Trend:Increase 236.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 26.01 (%).Trend:Decrease 50.1% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16.51 (%).Trend:Decrease 36.52% than previous quarter

Overall: decreasing (-68.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 57.45 (%).Trend:Increase 259.51% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 28.61 (%).Trend:Decrease 50.2% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 16.88 (%).Trend:Decrease 41.0% than previous quarter

Overall: decreasing (-70.62%). 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 31.75 (%).Trend:Increase 204.7% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 16.9 (%).Trend:Decrease 46.77% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 12.5 (%).Trend:Decrease 26.04% than previous quarter

Overall: decreasing (-60.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.79 (%).Trend:Increase 6.73% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.91 (%).Trend:Increase 1.11% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.42 (%).Trend:Increase 4.67% than previous quarter

Overall: increasing (5.84%). 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 22.75 (%).Trend:Decrease 16.94% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 24.36 (%).Trend:Increase 7.08% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 26.96 (%).Trend:Increase 10.67% than previous quarter

Overall: increasing (18.51%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 2.41 (USD).Trend:Decrease 60.36% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.81 (USD).Trend:Increase 99.59% than previous quarter
Year 2022 Quarter 3: Earning Per Share 7.0 (USD).Trend:Increase 45.53% than previous quarter

Overall: increasing (190.46%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2022 highlight fluctuating trends in working capital, cost, and investment efficiency.  Liabilities and current assets on revenue demonstrate significant downward and upward swings.  Retained earnings to revenue displays substantial fluctuation and a notable decline overall.  The Selling, General, and Administrative (SG&A) expense ratio shows a low-variance increase.  Retained earnings on assets also display moderate fluctuations, showing an overall increasing trend. Earning per share experienced a substantial increase, but with significant fluctuations.