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 88.42 (%).Trend:Increase 176.31% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 40.09 (%).Trend:Decrease 54.66% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.14 (%).Trend:Decrease 27.31% than previous quarter

Overall: decreasing (-67.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 210.65 (%).Trend:Increase 207.2% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 106.9 (%).Trend:Decrease 49.25% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 66.3 (%).Trend:Decrease 37.98% than previous quarter

Overall: decreasing (-68.53%). 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 297.98 (%).Trend:Increase 191.17% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 160.52 (%).Trend:Decrease 46.13% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 119.77 (%).Trend:Decrease 25.39% than previous quarter

Overall: decreasing (-59.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.79 (%).Trend:Increase 19.95% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.69 (%).Trend:Decrease 14.2% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.04 (%).Trend:Increase 2.76% than previous quarter

Overall: decreasing (-11.83%). 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 39.5 (%).Trend:Increase 10.71% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 41.54 (%).Trend:Increase 5.16% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 44.55 (%).Trend:Increase 7.25% than previous quarter

Overall: increasing (12.78%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 56.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.37 (USD).Trend:Increase 107.58% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.97 (USD).Trend:Increase 43.8% than previous quarter

Overall: increasing (198.48%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2022 through Q3 2022 reveal a mixed financial performance.  Working capital efficiency, specifically liabilities and current assets on revenue, shows significant decreases.  Cost efficiency, represented by the ratio of retained earnings to revenue, also displays a notable decrease.  In contrast, investment efficiency demonstrates steady growth.  Earnings per share show a significant increase, although with substantial volatility. The SG&A expense ratio displays comparatively lower fluctuation.