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 67.46 (%).Trend:Increase 214.5% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 22.73 (%).Trend:Decrease 66.31% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.08 (%).Trend:Increase 10.34% than previous quarter

Overall: decreasing (-62.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 149.88 (%).Trend:Increase 17.95% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 76.07 (%).Trend:Decrease 49.25% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 48.03 (%).Trend:Decrease 36.86% than previous quarter

Overall: decreasing (-67.95%). 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 77.95 (%).Trend:Increase 29.01% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 46.16 (%).Trend:Decrease 40.78% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 31.92 (%).Trend:Decrease 30.85% than previous quarter

Overall: decreasing (-59.05%). 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 17.16 (%).Trend:Decrease 3.05% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 21.83 (%).Trend:Increase 27.21% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 18.38 (%).Trend:Decrease 15.8% than previous quarter

Overall: increasing (7.11%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.16 (USD).Trend:Decrease 128.57% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.36 (USD).Trend:Increase 125.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.53 (USD).Trend:Increase 47.22% than previous quarter

Overall: increasing (231.25%). Fluctuation: **Significant** (high variation).



The provided financial statements reveal significant volatility in key financial metrics.  Working capital efficiency indicators, like liabilities and current assets on revenue, show substantial fluctuations.  Liabilities on revenue decreased overall but with considerable quarter-to-quarter variations.  Current assets on revenue also displayed a significant decline.  Cost efficiency, measured by the ratio of retained earnings to revenue, demonstrates a substantial decrease overall and significant volatility.  Investment efficiency, as measured by retained earnings on assets, shows a moderate upward trend.  Earnings per share, though showing a substantial overall increase, exhibit significant volatility.