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 146.12 (%).Trend:Increase 344.95% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 74.24 (%).Trend:Decrease 49.19% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 49.81 (%).Trend:Decrease 32.91% than previous quarter

Overall: decreasing (-65.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 100.78 (%).Trend:Increase 184.53% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 49.79 (%).Trend:Decrease 50.6% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 35.22 (%).Trend:Decrease 29.26% than previous quarter

Overall: decreasing (-65.05%). 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 56.87 (%).Trend:Increase 190.01% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 27.14 (%).Trend:Decrease 52.28% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 17.92 (%).Trend:Decrease 33.97% than previous quarter

Overall: decreasing (-68.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.07 (%).Trend:Decrease 2.68% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.64 (%).Trend:Increase 4.36% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.38 (%).Trend:Decrease 1.91% than previous quarter

Overall: increasing (2.37%). 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 16.37 (%).Trend:Decrease 2.91% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 15.33 (%).Trend:Decrease 6.35% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 15.04 (%).Trend:Decrease 1.89% than previous quarter

Overall: decreasing (-8.12%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.15 (USD).Trend:Decrease 76.34% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.71 (USD).Trend:Increase 48.7% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.93 (USD).Trend:Increase 71.35% than previous quarter

Overall: increasing (154.78%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2022 shows significant variability.  Working capital efficiency, measured by liabilities and current assets on revenue, declined overall, with substantial fluctuations throughout the period.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also shows a considerable decline overall and significant swings. Conversely, the Selling, General, and Administrative (SG&A) expense ratio shows a slight upward trend with limited variation. Investment efficiency, measured by retained earnings on assets, is stable in its downward trend.  Earnings per share increased overall, with large fluctuations.