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 23.94 (%).Trend:Increase 133.11% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 13.98 (%).Trend:Decrease 41.6% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 9.58 (%).Trend:Decrease 31.47% than previous quarter

Overall: decreasing (-59.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 37.34 (%).Trend:Increase 153.5% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 22.26 (%).Trend:Decrease 40.39% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 15.63 (%).Trend:Decrease 29.78% than previous quarter

Overall: decreasing (-58.14%). 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 10.93 (%).Trend:Increase 171.22% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 5.95 (%).Trend:Decrease 45.56% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 4.11 (%).Trend:Decrease 30.92% than previous quarter

Overall: decreasing (-62.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.28 (%).Trend:Increase 4.59% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.11 (%).Trend:Decrease 1.11% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.92 (%).Trend:Decrease 1.26% than previous quarter

Overall: decreasing (-2.36%). 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 13.35 (%).Trend:Increase 8.71% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 12.91 (%).Trend:Decrease 3.3% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 12.89 (%).Trend:Decrease 0.15% than previous quarter

Overall: decreasing (-3.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.54 (USD).Trend:Decrease 62.5% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.69 (USD).Trend:Increase 27.78% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.96 (USD).Trend:Increase 39.13% than previous quarter

Overall: increasing (77.78%). Fluctuation: **Significant** (high variation).



Q1-Q3 2022 financial data shows a concerning downward trend in several key metrics.  Liabilities and current assets on revenue are decreasing, but with notable fluctuations. The ratio of retained earnings to revenue is significantly decreasing, suggesting potential profitability issues.  SG&A expense ratio is consistently declining.  Retained earnings on assets show a slight downward trend.  Earnings per share, while showing improvement, experienced significant volatility in the first quarter.  The overall picture points to potential financial challenges that need urgent attention and potential corrective actions.