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 93.0 (%).Trend:Increase 201.07% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 42.44 (%).Trend:Decrease 54.37% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 28.74 (%).Trend:Decrease 32.28% than previous quarter

Overall: decreasing (-69.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 202.89 (%).Trend:Increase 178.35% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 100.44 (%).Trend:Decrease 50.5% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 66.47 (%).Trend:Decrease 33.82% than previous quarter

Overall: decreasing (-67.24%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.95 (%).Trend:Decrease 8.67% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.72 (%).Trend:Decrease 2.1% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.46 (%).Trend:Decrease 2.43% than previous quarter

Overall: decreasing (-4.47%). 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
Earning Per Share


Financial statements for three quarters in 2022 (Q1-Q3) show a significant decrease in working capital efficiency. Liabilities and current assets on revenue experienced substantial fluctuations, with large increases followed by sharp declines.  In contrast, cost efficiency, as measured by the SG&A expense ratio, demonstrates a steady and consistent decline. The overall trend indicates substantial volatility in working capital but a predictable decline in cost efficiency.