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 46.7 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 22.91 (%).Trend:Decrease 50.94% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16.21 (%).Trend:Decrease 29.24% than previous quarter

Overall: decreasing (-65.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 118.24 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 68.81 (%).Trend:Decrease 41.8% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 44.51 (%).Trend:Decrease 35.31% than previous quarter

Overall: decreasing (-62.36%). 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 217.27 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 105.69 (%).Trend:Decrease 51.36% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 68.66 (%).Trend:Decrease 35.04% than previous quarter

Overall: decreasing (-68.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.22 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.94 (%).Trend:Decrease 1.73% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.07 (%).Trend:Increase 0.82% than previous quarter

Overall: decreasing (-0.92%). 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 80.02 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 72.54 (%).Trend:Decrease 9.35% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 72.63 (%).Trend:Increase 0.12% than previous quarter

Overall: decreasing (-9.24%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased significantly in Q1 and Q2 2022, but increased dramatically in Q1 2023. Current assets on revenue also experienced a substantial decrease, followed by a significant increase in Q1 2023. Cost efficiency exhibits significant fluctuation in the ratio of retained earnings to revenue, decreasing substantially throughout the period. The Selling, General & Administrative (SG&A) expense ratio shows little fluctuation, with a slight overall decrease. Investment efficiency demonstrates little fluctuation, with a slight overall decrease in retained earnings on assets.  Overall, the financial performance in the three quarters displays considerable volatility.