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 72.24 (%).Trend:Increase 156.99% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 35.96 (%).Trend:Decrease 50.22% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 26.71 (%).Trend:Decrease 25.72% than previous quarter

Overall: decreasing (-63.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 144.92 (%).Trend:Increase 163.16% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 74.04 (%).Trend:Decrease 48.91% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 56.49 (%).Trend:Decrease 23.7% than previous quarter

Overall: decreasing (-61.02%). 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 6.34 (%).Trend:Increase 60.51% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 3.02 (%).Trend:Decrease 52.37% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 3.29 (%).Trend:Increase 8.94% than previous quarter

Overall: decreasing (-48.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.89 (%).Trend:Decrease 13.86% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.97 (%).Trend:Increase 0.28% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.67 (%).Trend:Increase 2.42% than previous quarter

Overall: increasing (2.7%). 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 2.71 (%).Trend:Decrease 38.41% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 2.53 (%).Trend:Decrease 6.64% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 3.78 (%).Trend:Increase 49.41% than previous quarter

Overall: increasing (39.48%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.43 (USD).Trend:Decrease 45.63% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.55 (USD).Trend:Increase 78.32% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.47 (USD).Trend:Increase 36.08% than previous quarter

Overall: increasing (142.66%). Fluctuation: **Significant** (high variation).



The financial data for Q1-Q3 2022 indicates considerable volatility in key areas. Working capital efficiency shows a downward trend in both liabilities and current assets on revenue.  Cost efficiency exhibits substantial fluctuations in the retained earnings to revenue ratio, while SG&A expense ratio displays less variability.  Investment efficiency shows growth in retained earnings on assets but with considerable swings between quarters. Earnings per share reveal a notable overall increase yet demonstrate large fluctuations. The data suggests a need for more detailed analysis to understand the underlying causes of these variations.