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 103.22 (%).Trend:Increase 204.39% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 49.21 (%).Trend:Decrease 52.33% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 30.48 (%).Trend:Decrease 38.06% than previous quarter

Overall: decreasing (-70.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 203.33 (%).Trend:Increase 214.65% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.8 (%).Trend:Decrease 52.39% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 65.15 (%).Trend:Decrease 32.7% than previous quarter

Overall: decreasing (-67.96%). 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 161.29 (%).Trend:Increase 222.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 79.57 (%).Trend:Decrease 50.67% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 54.81 (%).Trend:Decrease 31.12% than previous quarter

Overall: decreasing (-66.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.68 (%).Trend:Increase 3.89% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.92 (%).Trend:Decrease 2.56% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.34 (%).Trend:Decrease 2.01% than previous quarter

Overall: decreasing (-4.51%). 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 39.64 (%).Trend:Increase 3.82% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 41.78 (%).Trend:Increase 5.4% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 43.69 (%).Trend:Increase 4.57% than previous quarter

Overall: increasing (10.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 81.82% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.46 (USD).Trend:Increase 160.71% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.3 (USD).Trend:Increase 57.53% than previous quarter

Overall: increasing (310.71%). Fluctuation: **Significant** (high variation).



Financial performance for Q1-Q3 2022 shows significant fluctuations across key metrics.  Working capital efficiency deteriorated with liabilities and current assets on revenue both decreasing substantially, highlighting potential issues with cash flow management.  Cost efficiency indicates a significant decline in the ratio of retained earnings to revenue, signifying a potential need for cost optimization strategies. However, SG&A expense ratio shows a moderate and stable decline.  Conversely, investment efficiency and earnings per share show increasing trends, though with considerable volatility.  This suggests a mixed picture of financial health, needing further analysis to discern the drivers of these fluctuations.