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 21.48 (%).Trend:Increase 159.42% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 11.15 (%).Trend:Decrease 48.09% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 8.26 (%).Trend:Decrease 25.92% than previous quarter

Overall: decreasing (-61.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 300.08 (%).Trend:Increase 192.59% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 147.77 (%).Trend:Decrease 50.76% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 102.35 (%).Trend:Decrease 30.74% than previous quarter

Overall: decreasing (-65.89%). 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 607.25 (%).Trend:Increase 194.77% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 285.68 (%).Trend:Decrease 52.96% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 187.14 (%).Trend:Decrease 34.49% than previous quarter

Overall: decreasing (-69.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.14 (%).Trend:Increase 11.39% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.72 (%).Trend:Decrease 5.88% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.2 (%).Trend:Decrease 7.74% than previous quarter

Overall: decreasing (-13.17%). 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 95.2 (%).Trend:Increase 0.37% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 94.51 (%).Trend:Decrease 0.72% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 93.53 (%).Trend:Decrease 1.04% than previous quarter

Overall: decreasing (-1.75%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.53 (USD).Trend:Decrease 70.58% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.33 (USD).Trend:Increase 117.65% than previous quarter
Year 2022 Quarter 3: Earning Per Share 6.11 (USD).Trend:Increase 83.48% than previous quarter

Overall: increasing (299.35%). Fluctuation: **Significant** (high variation).



Financial performance for Q1 2022 to Q3 2022 shows significant fluctuations across various metrics.  Working capital efficiency is declining, with liabilities and current assets on revenue decreasing substantially and erratically.  Cost efficiency also shows a general downward trend, particularly in the ratio of retained earnings to revenue.  However, selling, general, and administrative (SG&A) expense ratios are decreasing more consistently.  Investment efficiency is fairly stable, with retained earnings on assets showing a slight overall decrease. Earnings per share are increasing significantly, but the rate of increase is inconsistent, showing major fluctuations.