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 121.11 (%).Trend:Increase 186.18% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 58.02 (%).Trend:Decrease 52.09% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 38.19 (%).Trend:Decrease 34.18% than previous quarter

Overall: decreasing (-68.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 215.98 (%).Trend:Increase 141.16% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 100.24 (%).Trend:Decrease 53.59% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 67.01 (%).Trend:Decrease 33.15% than previous quarter

Overall: decreasing (-68.97%). 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 292.9 (%).Trend:Increase 214.95% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 138.3 (%).Trend:Decrease 52.78% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 99.29 (%).Trend:Decrease 28.21% than previous quarter

Overall: decreasing (-66.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 54.51 (%).Trend:Decrease 1.0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 53.16 (%).Trend:Decrease 2.48% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 53.29 (%).Trend:Increase 0.24% than previous quarter

Overall: decreasing (-2.24%). 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 59.61 (%).Trend:Increase 3.87% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 62.21 (%).Trend:Increase 4.36% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 65.9 (%).Trend:Increase 5.93% than previous quarter

Overall: increasing (10.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.91 (USD).Trend:Decrease 62.55% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.93 (USD).Trend:Increase 158.12% than previous quarter
Year 2022 Quarter 3: Earning Per Share 6.48 (USD).Trend:Increase 31.44% than previous quarter

Overall: increasing (239.27%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant volatility. Liabilities on revenue decreased significantly from Q1 to Q3 2022, then increased in Q1 2023 and declined again in Q2 2023.  Current assets on revenue also demonstrate significant fluctuation, decreasing overall. Cost efficiency is highlighted by substantial fluctuations in the ratio of retained earnings to revenue, resulting in an overall decline. The SG&A expense ratio displays minimal fluctuation, declining slightly over the period.  Investment efficiency exhibits a consistent upward trend in retained earnings on assets, with low variation. Earnings per share displays significant quarter-to-quarter variations.