Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 1: Liabilities on Revenue 70.5 (%).Trend:Increase 182.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 45.09 (%).Trend:Decrease 36.04% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 40.96 (%).Trend:Decrease 9.16% than previous quarter

Overall: decreasing (-41.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 164.36 (%).Trend:Increase 192.92% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 83.87 (%).Trend:Decrease 48.97% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 59.49 (%).Trend:Decrease 29.07% than previous quarter

Overall: decreasing (-63.81%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 117.42 (%).Trend:Increase 193.48% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 61.13 (%).Trend:Decrease 47.94% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 42.17 (%).Trend:Decrease 31.02% than previous quarter

Overall: decreasing (-64.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.38 (%).Trend:Decrease 7.54% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.04 (%).Trend:Increase 2.6% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.31 (%).Trend:Increase 4.88% than previous quarter

Overall: increasing (7.6%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 1: Retained Earning on Assets 31.43 (%).Trend:Increase 4.31% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 32.15 (%).Trend:Increase 2.29% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 31.47 (%).Trend:Decrease 2.12% than previous quarter

Overall: increasing (0.13%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.04 (USD).Trend:Decrease 61.19% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.01 (USD).Trend:Increase 93.27% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.27 (USD).Trend:Increase 12.94% than previous quarter

Overall: increasing (118.27%). Fluctuation: **Significant** (high variation).



The provided financial statements reveal significant volatility in key financial metrics from Q1 2021 to Q3 2022.  Liabilities and current assets on revenue both decreased, but with major fluctuations quarter-over-quarter.  Cost efficiency, particularly the ratio of retained earnings to revenue, dropped significantly (-64.09%).  The selling, general, and administrative (SG&A) expense ratio displayed a modest upward trend (7.6%).  Investment efficiency, as measured by retained earnings on assets, exhibited a small increase (0.13%) with minimal variation. Earnings per share (EPS) saw a substantial increase (118.27%), but with significant fluctuations.