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 21.48 (%).Trend:Increase 159.42% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 11.15 (%).Trend:Decrease 48.09% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 8.26 (%).Trend:Decrease 25.92% than previous quarter

Overall: decreasing (-61.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 300.08 (%).Trend:Increase 192.59% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 147.77 (%).Trend:Decrease 50.76% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 102.35 (%).Trend:Decrease 30.74% than previous quarter

Overall: decreasing (-65.89%). 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 607.25 (%).Trend:Increase 194.77% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 285.68 (%).Trend:Decrease 52.96% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 187.14 (%).Trend:Decrease 34.49% than previous quarter

Overall: decreasing (-69.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.14 (%).Trend:Increase 11.39% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.72 (%).Trend:Decrease 5.88% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.2 (%).Trend:Decrease 7.74% than previous quarter

Overall: decreasing (-13.17%). 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 95.2 (%).Trend:Increase 0.37% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 94.51 (%).Trend:Decrease 0.72% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 93.53 (%).Trend:Decrease 1.04% than previous quarter

Overall: decreasing (-1.75%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.53 (USD).Trend:Decrease 70.58% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.33 (USD).Trend:Increase 117.65% than previous quarter
Year 2022 Quarter 3: Earning Per Share 6.11 (USD).Trend:Increase 83.48% than previous quarter

Overall: increasing (299.35%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2022 to Q3 2022 demonstrate a pattern of significant volatility in financial performance.  Working capital efficiency is declining; liabilities and current assets on revenue are decreasing erratically.  Cost efficiency also declines, particularly the retained earnings ratio, which displays notable fluctuation.  SG&A expense ratios show a predictable decrease, while investment efficiency shows minimal variation. Earnings per share, however, are increasing substantially but are marked by considerable quarter-to-quarter fluctuations.