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 37.62 (%).Trend:Decrease 42.49% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.3 (%).Trend:Decrease 32.75% than previous quarter

Overall: decreasing (-61.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 249.58 (%).Trend:Decrease 46.82% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 146.94 (%).Trend:Decrease 41.13% than previous quarter

Overall: decreasing (-68.69%). 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 405.29 (%).Trend:Decrease 45.46% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 244.82 (%).Trend:Decrease 39.59% than previous quarter

Overall: decreasing (-67.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.92 (%).Trend:Increase 1.38% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.96 (%).Trend:Increase 0.29% than previous quarter

Overall: increasing (1.68%). 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 52.99 (%).Trend:Increase 4.25% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 53.12 (%).Trend:Increase 0.25% than previous quarter

Overall: increasing (4.51%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q1 2022 to Q3 2022 show significant decreases in working capital efficiency metrics like liabilities and current assets on revenue.  The ratio of retained earnings to revenue also decreased significantly.  Conversely, selling, general & administrative (SG&A) expense ratios showed a small increase, while retained earnings on assets showed a small increase.  Overall, the data indicates significant fluctuations in working capital and cost efficiency, with slight stability in investment efficiency.