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 88.83 (%).Trend:Increase 377.84% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.61 (%).Trend:Decrease 62.16% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 15.54 (%).Trend:Decrease 53.76% than previous quarter

Overall: decreasing (-82.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 124.61 (%).Trend:Increase 354.28% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 45.74 (%).Trend:Decrease 63.29% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 22.18 (%).Trend:Decrease 51.51% than previous quarter

Overall: decreasing (-82.2%). 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 88.24 (%).Trend:Increase 428.7% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 28.86 (%).Trend:Decrease 67.29% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 19.63 (%).Trend:Decrease 31.98% than previous quarter

Overall: decreasing (-77.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 25.05 (%).Trend:Increase 1.66% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 27.35 (%).Trend:Increase 9.18% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 29.95 (%).Trend:Increase 9.51% than previous quarter

Overall: increasing (19.56%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial statements reveal considerable fluctuations in working capital efficiency and cost efficiency.  Liabilities and current assets on revenue both decreased significantly, while the ratio of retained earnings to revenue also experienced a large overall decrease.  These negative trends contrast with a positive upward trend in retained earnings on assets.  This multifaceted performance warrants a more thorough investigation to determine the underlying factors impacting profitability and efficiency.