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 81.22 (%).Trend:Increase 205.45% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.89 (%).Trend:Decrease 53.35% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20.97 (%).Trend:Decrease 44.66% than previous quarter

Overall: decreasing (-74.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 234.79 (%).Trend:Increase 208.61% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 118.76 (%).Trend:Decrease 49.42% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 79.59 (%).Trend:Decrease 32.98% than previous quarter

Overall: decreasing (-66.1%). 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 363.51 (%).Trend:Increase 226.93% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 187.25 (%).Trend:Decrease 48.49% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 133.74 (%).Trend:Decrease 28.58% than previous quarter

Overall: decreasing (-63.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.58 (%).Trend:Decrease 8.1% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.06 (%).Trend:Decrease 4.49% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.61 (%).Trend:Decrease 4.07% than previous quarter

Overall: decreasing (-8.38%). 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 79.44 (%).Trend:Increase 6.87% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 83.07 (%).Trend:Increase 4.57% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 87.83 (%).Trend:Increase 5.73% than previous quarter

Overall: increasing (10.56%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 2.34 (USD).Trend:Decrease 66.33% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.87 (USD).Trend:Increase 108.12% than previous quarter
Year 2022 Quarter 3: Earning Per Share 6.0 (USD).Trend:Increase 23.2% than previous quarter

Overall: increasing (156.41%). Fluctuation: **Significant** (high variation).



Analyzing Q1-Q3 2022, the company shows mixed financial performance. Working capital efficiency declined significantly, with both liabilities and current assets on revenue decreasing (-74.18% and -66.1% respectively) and exhibiting high variation. Cost efficiency saw a substantial decrease in the ratio of retained earnings to revenue (-63.21%) with significant fluctuation. However, SG&A expenses steadily decreased (-8.38%) with minimal variation. Investment efficiency improved, with retained earnings on assets increasing (10.56%) and low fluctuation. EPS increased dramatically (156.41%) but with significant fluctuation.