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 232.28 (%).Trend:Increase 609.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 155.24 (%).Trend:Decrease 33.17% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 71.61 (%).Trend:Decrease 53.87% than previous quarter

Overall: decreasing (-69.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 113.72 (%).Trend:Increase 450.17% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 124.44 (%).Trend:Increase 9.43% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 65.38 (%).Trend:Decrease 47.46% than previous quarter

Overall: decreasing (-42.51%). 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 545.34 (%).Trend:Increase 508.64% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 229.61 (%).Trend:Decrease 57.9% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 126.87 (%).Trend:Decrease 44.75% than previous quarter

Overall: decreasing (-76.74%). 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 24.08 (%).Trend:Increase 7.89% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 24.49 (%).Trend:Increase 1.7% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 26.37 (%).Trend:Increase 7.68% than previous quarter

Overall: increasing (9.51%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.4 (USD).Trend:Decrease 33.01% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.76 (USD).Trend:Increase 25.71% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.07 (USD).Trend:Increase 74.43% than previous quarter

Overall: increasing (119.29%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2022 show significant volatility in key metrics, including substantial decreases in working capital efficiency (liabilities and current assets on revenue) and cost efficiency (retained earnings-to-revenue ratio), accompanied by volatile EPS.   However, a more stable trend is observed in investment efficiency, with a slight overall increase in retained earnings on assets.  This pattern of high volatility demands careful analysis to uncover the reasons behind these fluctuations.