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 156.09 (%).Trend:Increase 271.02% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 66.25 (%).Trend:Decrease 57.56% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 40.41 (%).Trend:Decrease 39.0% than previous quarter

Overall: decreasing (-74.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 582.07 (%).Trend:Increase 173.23% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 245.17 (%).Trend:Decrease 57.88% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 162.01 (%).Trend:Decrease 33.92% than previous quarter

Overall: decreasing (-72.17%). 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 295.63 (%).Trend:Increase 162.27% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 124.85 (%).Trend:Decrease 57.77% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 87.41 (%).Trend:Decrease 29.99% than previous quarter

Overall: decreasing (-70.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 42.45 (%).Trend:Decrease 3.57% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 41.35 (%).Trend:Decrease 2.59% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 44.06 (%).Trend:Increase 6.55% than previous quarter

Overall: increasing (3.79%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.88 (USD).Trend:Decrease 88.8% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.86 (USD).Trend:Increase 111.36% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.02 (USD).Trend:Increase 62.37% than previous quarter

Overall: increasing (243.18%). Fluctuation: **Significant** (high variation).



Financial statement analysis for Q1-Q3 2022 demonstrates substantial decreases in liabilities on revenue (-74.11%), current assets on revenue (-72.17%), and the ratio of retained earnings to revenue (-70.43%).  Conversely, retained earnings on assets showed a small increase (3.79%), and earnings per share experienced a dramatic increase (243.18%). The significant fluctuation in most metrics necessitates further analysis.