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 33.8 (%).Trend:Increase 129.93% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 19.39 (%).Trend:Decrease 42.63% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 13.84 (%).Trend:Decrease 28.62% than previous quarter

Overall: decreasing (-59.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 284.29 (%).Trend:Increase 157.91% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 148.95 (%).Trend:Decrease 47.61% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 85.65 (%).Trend:Decrease 42.5% than previous quarter

Overall: decreasing (-69.87%). 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 285.55 (%).Trend:Increase 159.31% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 147.09 (%).Trend:Decrease 48.49% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 81.75 (%).Trend:Decrease 44.42% than previous quarter

Overall: decreasing (-71.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.73 (%).Trend:Decrease 11.48% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.92 (%).Trend:Increase 1.38% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.96 (%).Trend:Increase 0.29% than previous quarter

Overall: increasing (1.68%). 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 62.58 (%).Trend:Increase 2.41% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 63.12 (%).Trend:Increase 0.86% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 58.63 (%).Trend:Decrease 7.11% than previous quarter

Overall: decreasing (-6.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.4 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.9 (USD).Trend:Increase 125.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 11.11% than previous quarter

Overall: increasing (150.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 2022 reveal considerable volatility. Liabilities on revenue decreased significantly from Q1 to Q3, while current assets on revenue also decreased substantially over the same period.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits a steep decline throughout the period. Conversely, the SG&A expense ratio demonstrates a minor increase. Investment efficiency, gauged by retained earnings on assets, decreased slightly but with low variation. Earnings per share increased significantly from Q1 to Q3 2022.