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 80.92 (%).Trend:Increase 115.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 43.66 (%).Trend:Decrease 46.05% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 27.98 (%).Trend:Decrease 35.91% than previous quarter

Overall: decreasing (-65.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 134.11 (%).Trend:Increase 164.05% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 68.92 (%).Trend:Decrease 48.61% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 43.93 (%).Trend:Decrease 36.26% than previous quarter

Overall: decreasing (-67.24%). 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 61.22 (%).Trend:Increase 204.73% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 30.78 (%).Trend:Decrease 49.72% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 20.03 (%).Trend:Decrease 34.93% than previous quarter

Overall: decreasing (-67.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.45 (%).Trend:Decrease 12.98% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.98 (%).Trend:Increase 1.19% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43.86 (%).Trend:Decrease 2.49% than previous quarter

Overall: decreasing (-1.33%). 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 19.84 (%).Trend:Increase 32.0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 20.3 (%).Trend:Increase 2.32% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 20.99 (%).Trend:Increase 3.4% than previous quarter

Overall: increasing (5.8%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 106.2% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.38 (USD).Trend:Increase 122.58% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.68 (USD).Trend:Increase 166.67% than previous quarter

Overall: increasing (493.55%). Fluctuation: **Significant** (high variation).



Financial statements show substantial variations in working capital efficiency, cost efficiency, and profitability for Q1-Q3 2022. Liabilities and current assets on revenue are decreasing overall but fluctuate significantly.  Cost efficiency, with the exception of the SG&A expense ratio, shows major fluctuations.  Investment efficiency demonstrates relatively stable increases in retained earnings on assets.  Earnings per share demonstrate a substantial upward trend, with considerable volatility.