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 139.96 (%).Trend:Increase 272.93% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 62.76 (%).Trend:Decrease 55.16% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 35.75 (%).Trend:Decrease 43.04% than previous quarter

Overall: decreasing (-74.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 207.98 (%).Trend:Increase 90.02% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 92.16 (%).Trend:Decrease 55.69% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 51.02 (%).Trend:Decrease 44.64% than previous quarter

Overall: decreasing (-75.47%). 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 14.45 (%).Trend:Increase 220.4% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 10.87 (%).Trend:Decrease 24.78% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 6.75 (%).Trend:Decrease 37.9% than previous quarter

Overall: decreasing (-53.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 47.21 (%).Trend:Increase 3.49% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.73 (%).Trend:Decrease 13.73% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.37 (%).Trend:Decrease 3.34% than previous quarter

Overall: decreasing (-16.61%). 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 2.34 (%).Trend:Increase 6.85% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 4.22 (%).Trend:Increase 80.34% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 4.5 (%).Trend:Increase 6.64% than previous quarter

Overall: increasing (92.31%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.83 (USD).Trend:Increase 1.22% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.01 (USD).Trend:Increase 142.17% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.34 (USD).Trend:Increase 66.17% than previous quarter

Overall: increasing (302.41%). Fluctuation: **Significant** (high variation).



Q1-Q3 2022 financial data shows contrasting trends. Working capital efficiency, measured by liabilities and current assets on revenue, decreased significantly. Cost efficiency, as indicated by retained earnings to revenue, also declined.  However, investment efficiency, represented by retained earnings on assets and earnings per share, showed substantial growth. SG&A expenses decreased moderately.  Large fluctuations were observed across most metrics.