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 156.44 (%).Trend:Increase 358.9% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 83.29 (%).Trend:Decrease 46.76% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 60.67 (%).Trend:Decrease 27.16% than previous quarter

Overall: decreasing (-61.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 441.14 (%).Trend:Increase 542.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 212.34 (%).Trend:Decrease 51.87% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 144.76 (%).Trend:Decrease 31.83% than previous quarter

Overall: decreasing (-67.19%). 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 -705.44 (%).Trend:Increase 281.57% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -345.79 (%).Trend:Decrease 50.98% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -228.91 (%).Trend:Decrease 33.8% than previous quarter

Overall: increasing (-67.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.88 (%).Trend:Increase 5.79% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.73 (%).Trend:Decrease 1.26% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.4 (%).Trend:Decrease 2.81% than previous quarter

Overall: decreasing (-4.04%). 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 -50.88 (%).Trend:Increase 2.27% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -51.32 (%).Trend:Increase 0.86% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -51.46 (%).Trend:Increase 0.27% than previous quarter

Overall: decreasing (1.14%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.95 (USD).Trend:Decrease 91.63% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.51 (USD).Trend:Increase 164.21% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.25 (USD).Trend:Increase 29.48% than previous quarter

Overall: increasing (242.11%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2022 to Q3 2022 indicate significant volatility and mixed performance.  Liabilities and current assets on revenue trends showed a decrease, but with major quarterly fluctuations.  Cost efficiency, as reflected in the ratio of retained earnings to revenue, showed an overall decreasing trend but with large fluctuations.  The selling, general, and administrative (SG&A) expense ratio showed a minor overall decrease with little fluctuation.  Investment efficiency, measured by retained earnings on assets, demonstrated a decrease overall, with considerable quarter-to-quarter variations. Earnings per share displayed a substantial increase overall, yet considerable quarter-to-quarter shifts.