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 146.12 (%).Trend:Increase 344.95% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 74.24 (%).Trend:Decrease 49.19% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 49.81 (%).Trend:Decrease 32.91% than previous quarter

Overall: decreasing (-65.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 100.78 (%).Trend:Increase 184.53% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 49.79 (%).Trend:Decrease 50.6% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 35.22 (%).Trend:Decrease 29.26% than previous quarter

Overall: decreasing (-65.05%). 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 56.87 (%).Trend:Increase 190.01% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 27.14 (%).Trend:Decrease 52.28% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 17.92 (%).Trend:Decrease 33.97% than previous quarter

Overall: decreasing (-68.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.07 (%).Trend:Decrease 2.68% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.64 (%).Trend:Increase 4.36% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.38 (%).Trend:Decrease 1.91% than previous quarter

Overall: increasing (2.37%). 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 16.37 (%).Trend:Decrease 2.91% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 15.33 (%).Trend:Decrease 6.35% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 15.04 (%).Trend:Decrease 1.89% than previous quarter

Overall: decreasing (-8.12%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.15 (USD).Trend:Decrease 76.34% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.71 (USD).Trend:Increase 48.7% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.93 (USD).Trend:Increase 71.35% than previous quarter

Overall: increasing (154.78%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2022 shows substantial volatility.  Working capital efficiency indicators, liabilities and current assets on revenue, both declined overall with considerable fluctuations.  Cost efficiency, as measured by retained earnings to revenue, experienced a significant decrease.  SG&A expense ratio showed a slight increase with limited variation.  Investment efficiency, reflected in retained earnings on assets, declined steadily. Earnings per share increased overall with significant fluctuations.