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 139.77 (%).Trend:Increase 91.97% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 64.09 (%).Trend:Decrease 54.15% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 42.38 (%).Trend:Decrease 33.87% than previous quarter

Overall: decreasing (-69.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 289.49 (%).Trend:Increase 135.45% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 133.91 (%).Trend:Decrease 53.74% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 86.32 (%).Trend:Decrease 35.54% than previous quarter

Overall: decreasing (-70.18%). 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 444.39 (%).Trend:Increase 214.84% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 215.29 (%).Trend:Decrease 51.55% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 142.8 (%).Trend:Decrease 33.67% than previous quarter

Overall: decreasing (-67.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.11 (%).Trend:Increase 7.91% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.53 (%).Trend:Decrease 6.29% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.14 (%).Trend:Increase 2.59% than previous quarter

Overall: decreasing (-3.86%). 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 77.58 (%).Trend:Increase 17.31% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 80.02 (%).Trend:Increase 3.15% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 81.64 (%).Trend:Increase 2.02% than previous quarter

Overall: increasing (5.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.12 (USD).Trend:Decrease 114.29% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.22 (USD).Trend:Decrease 283.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.52 (USD).Trend:Increase 136.36% than previous quarter

Overall: increasing (-533.33%). Fluctuation: **Significant** (high variation).



Significant fluctuations are evident across working capital, cost, and investment efficiency metrics. Liabilities and current assets on revenue exhibit substantial volatility, declining sharply in the first half of 2022 before a substantial rebound in Q1 2023.  Cost efficiency, as measured by the SG&A expense ratio, displays minimal fluctuation with a slight overall decrease. Retained earnings on assets show a mild overall increase with limited variation.  Earning per share demonstrates substantial volatility, starting negative in Q1 2022 before improving in the following quarters, highlighting a significant increase from Q1 to Q3 2022.