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 63.38 (%).Trend:Increase 140.62% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.06 (%).Trend:Decrease 46.26% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 23.23 (%).Trend:Decrease 31.8% than previous quarter

Overall: decreasing (-63.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 136.96 (%).Trend:Increase 170.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 75.33 (%).Trend:Decrease 45.0% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 54.73 (%).Trend:Decrease 27.35% than previous quarter

Overall: decreasing (-60.04%). 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 24.19 (%).Trend:Decrease 2568.37% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 16.52 (%).Trend:Decrease 31.71% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 14.27 (%).Trend:Decrease 13.62% than previous quarter

Overall: decreasing (-41.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.99 (%).Trend:Decrease 3.85% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.96 (%).Trend:Increase 5.11% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.12 (%).Trend:Increase 0.8% than previous quarter

Overall: increasing (5.95%). 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 8.78 (%).Trend:Decrease 1014.58% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 11.49 (%).Trend:Increase 30.87% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 14.21 (%).Trend:Increase 23.67% than previous quarter

Overall: increasing (61.85%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Analyzing Q1 2022 to Q3 2022 data reveals substantial decreases in liabilities on revenue (-63.35%), current assets on revenue (-60.04%), and retained earnings to revenue ratio (-41.01%), all with significant fluctuation.  The SG&A expense ratio showed a small increase (5.95%), demonstrating stability. Retained earnings on assets increased by 61.85%, exhibiting moderate fluctuation.  This three-quarter data highlights considerable financial volatility.