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 60.24 (%).Trend:Increase 183.35% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.92 (%).Trend:Decrease 48.67% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 18.63 (%).Trend:Decrease 39.75% than previous quarter

Overall: decreasing (-69.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 150.2 (%).Trend:Increase 159.59% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 72.88 (%).Trend:Decrease 51.48% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 46.11 (%).Trend:Decrease 36.73% than previous quarter

Overall: decreasing (-69.3%). 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 182.61 (%).Trend:Increase 161.24% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 88.93 (%).Trend:Decrease 51.3% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 60.59 (%).Trend:Decrease 31.87% than previous quarter

Overall: decreasing (-66.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.32 (%).Trend:Decrease 14.21% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.15 (%).Trend:Decrease 5.12% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.16 (%).Trend:Increase 0.32% than previous quarter

Overall: decreasing (-4.82%). 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 64.51 (%).Trend:Decrease 1.0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 64.7 (%).Trend:Increase 0.29% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 67.11 (%).Trend:Increase 3.72% than previous quarter

Overall: increasing (4.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 89.28 (USD).Trend:Decrease 76.94% than previous quarter
Year 2022 Quarter 2: Earning Per Share 181.81 (USD).Trend:Increase 103.64% than previous quarter
Year 2022 Quarter 3: Earning Per Share 307.0 (USD).Trend:Increase 68.86% than previous quarter

Overall: increasing (243.86%). Fluctuation: **Significant** (high variation).



The analysis of Q1-Q3 2022 financial data shows significant volatility in working capital efficiency, with liabilities and current assets on revenue experiencing substantial decreases.  Cost efficiency, measured by the ratio of retained earnings to revenue, also shows a significant overall decrease.  The selling, general, and administrative (SG&A) expense ratio, however, shows a small overall decline with little variation. Conversely, investment efficiency (retained earnings on assets) shows a modest overall increase with limited fluctuation.  Earning per share saw a substantial increase overall, yet with substantial fluctuations.