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 121.11 (%).Trend:Increase 186.18% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 58.02 (%).Trend:Decrease 52.09% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 38.19 (%).Trend:Decrease 34.18% than previous quarter

Overall: decreasing (-68.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 215.98 (%).Trend:Increase 141.16% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 100.24 (%).Trend:Decrease 53.59% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 67.01 (%).Trend:Decrease 33.15% than previous quarter

Overall: decreasing (-68.97%). 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 292.9 (%).Trend:Increase 214.95% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 138.3 (%).Trend:Decrease 52.78% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 99.29 (%).Trend:Decrease 28.21% than previous quarter

Overall: decreasing (-66.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 54.51 (%).Trend:Decrease 1.0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 53.16 (%).Trend:Decrease 2.48% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 53.29 (%).Trend:Increase 0.24% than previous quarter

Overall: decreasing (-2.24%). 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 59.61 (%).Trend:Increase 3.87% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 62.21 (%).Trend:Increase 4.36% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 65.9 (%).Trend:Increase 5.93% than previous quarter

Overall: increasing (10.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.91 (USD).Trend:Decrease 62.55% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.93 (USD).Trend:Increase 158.12% than previous quarter
Year 2022 Quarter 3: Earning Per Share 6.48 (USD).Trend:Increase 31.44% than previous quarter

Overall: increasing (239.27%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased substantially from Q1 to Q3 2022, but then increased sharply in Q1 2023, followed by a decrease in Q2 2023.  Current assets on revenue also experienced significant fluctuations, decreasing overall. Cost efficiency demonstrates significant variation in the ratio of retained earnings to revenue, with a substantial overall decrease.  SG&A expense ratio shows a slight decrease overall, indicating little fluctuation.  Investment efficiency shows a consistent upward trend in retained earnings on assets with little fluctuation.  Earnings per share, however, displays significant volatility, showing an overall increase but with substantial quarter-to-quarter variations.