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 145.02 (%).Trend:Increase 121.07% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 35.86 (%).Trend:Decrease 75.27% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.14 (%).Trend:Decrease 29.89% than previous quarter

Overall: decreasing (-82.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 178.67 (%).Trend:Increase 112.25% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 49.39 (%).Trend:Decrease 72.36% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 34.13 (%).Trend:Decrease 30.9% than previous quarter

Overall: decreasing (-80.9%). 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 558.31 (%).Trend:Increase 131.07% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 235.46 (%).Trend:Decrease 57.83% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 152.4 (%).Trend:Decrease 35.28% than previous quarter

Overall: decreasing (-72.7%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 32.58 (%).Trend:Increase 22.07% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 32.31 (%).Trend:Decrease 0.83% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 32.73 (%).Trend:Increase 1.3% than previous quarter

Overall: increasing (0.46%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased substantially from Q1 to Q3 2022, then increased dramatically in Q1 2023. Similarly, current assets on revenue decreased from Q1 to Q3 2022, then increased in Q1 2023.  Cost efficiency also exhibits high volatility, with the ratio of retained earnings to revenue declining significantly across the three quarters. Investment efficiency, however, shows relatively stable retained earnings on assets.  Overall, the financial performance in 2022 demonstrates substantial fluctuation across various metrics, while Q1 2023 shows a notable increase in Liabilities on revenue and Current assets on Revenue.