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 performance in Q1-Q3 2022 shows significant fluctuations across various metrics.  Working capital efficiency deteriorated, with both liabilities and current assets on revenue decreasing significantly.  Cost efficiency also declined, particularly with the ratio of retained earnings to revenue.  While selling, general, and administrative (SG&A) expense ratios showed minor fluctuations, overall, they decreased slightly. Investment efficiency showed little fluctuation, with retained earnings on assets decreasing steadily.  Earning per share, however, saw a notable increase from Q1 to Q3 2022.