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 105.64 (%).Trend:Increase 180.51% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 59.05 (%).Trend:Decrease 44.1% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 38.1 (%).Trend:Decrease 35.48% than previous quarter

Overall: decreasing (-63.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 195.13 (%).Trend:Increase 184.53% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 107.41 (%).Trend:Decrease 44.95% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 70.98 (%).Trend:Decrease 33.92% than previous quarter

Overall: decreasing (-63.62%). 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 171.6 (%).Trend:Increase 189.23% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 96.42 (%).Trend:Decrease 43.81% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 64.27 (%).Trend:Decrease 33.34% than previous quarter

Overall: decreasing (-62.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.78 (%).Trend:Increase 4.05% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.38 (%).Trend:Increase 2.08% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.39 (%).Trend:Increase 0.03% than previous quarter

Overall: increasing (2.12%). 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 39.55 (%).Trend:Decrease 3.04% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 40.83 (%).Trend:Increase 3.24% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 42.41 (%).Trend:Increase 3.87% than previous quarter

Overall: increasing (7.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 2.34 (USD).Trend:Decrease 74.57% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.47 (USD).Trend:Increase 91.03% than previous quarter
Year 2022 Quarter 3: Earning Per Share 7.6 (USD).Trend:Increase 70.02% than previous quarter

Overall: increasing (224.79%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased substantially in Q2 and Q3 2022, then increased significantly in Q1 2023.  Current assets on revenue also exhibit significant fluctuations, decreasing in Q2 and Q3 2022, followed by a large increase in Q1 2023. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue across the three quarters.  However, selling, general, and administrative (SG&A) expenses show a slight, steady increase. Invest efficiency shows a slight increase in retained earnings on assets initially, then a decrease in Q1 2023, followed by a very slight increase in Q2 2023. Earnings per share show significant fluctuations, decreasing in Q1 2023 compared to previous quarters.