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 119.22 (%).Trend:Increase 249.82% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 54.84 (%).Trend:Decrease 54.0% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 24.03 (%).Trend:Decrease 56.18% than previous quarter

Overall: decreasing (-79.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 216.58 (%).Trend:Increase 231.57% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 100.47 (%).Trend:Decrease 53.61% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 56.19 (%).Trend:Decrease 44.07% than previous quarter

Overall: decreasing (-74.06%). 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 69.65 (%).Trend:Increase 536.07% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 35.14 (%).Trend:Decrease 49.55% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 25.83 (%).Trend:Decrease 26.49% than previous quarter

Overall: decreasing (-62.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41.4 (%).Trend:Increase 5.42% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.16 (%).Trend:Decrease 7.83% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.16 (%).Trend:Decrease 2.62% than previous quarter

Overall: decreasing (-10.24%). 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 21.09 (%).Trend:Increase 88.14% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 23.76 (%).Trend:Increase 12.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 30.13 (%).Trend:Increase 26.81% than previous quarter

Overall: increasing (42.86%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.29 (USD).Trend:Decrease 81.88% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.83 (USD).Trend:Increase 186.21% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.36 (USD).Trend:Increase 63.86% than previous quarter

Overall: increasing (368.97%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2022 to Q3 2022 reveals significant fluctuations in key financial metrics. Working capital efficiency, measured by liabilities and current assets on revenue, shows substantial decreases.  Cost efficiency, reflected in the ratio of retained earnings to revenue, also shows a significant decline.  The Selling, General, and Administrative (SG&A) expense ratio displays little variation.  Conversely, investment efficiency (retained earnings on assets) increases steadily. Earnings per share (EPS) shows considerable fluctuations with an eventual positive trend.