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 171.9 (%).Trend:Increase 234.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 98.25 (%).Trend:Decrease 42.84% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 51.44 (%).Trend:Decrease 47.64% than previous quarter

Overall: decreasing (-70.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 92.74 (%).Trend:Increase 17.78% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 50.5 (%).Trend:Decrease 45.55% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 33.0 (%).Trend:Decrease 34.65% than previous quarter

Overall: decreasing (-64.42%). 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 361.32 (%).Trend:Increase 183.54% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 189.48 (%).Trend:Decrease 47.56% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 132.4 (%).Trend:Decrease 30.12% than previous quarter

Overall: decreasing (-63.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.96 (%).Trend:Decrease 6.66% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.02 (%).Trend:Increase 0.24% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.19 (%).Trend:Increase 0.68% than previous quarter

Overall: increasing (0.92%). 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 43.24 (%).Trend:Increase 2.46% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 45.25 (%).Trend:Increase 4.65% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 45.95 (%).Trend:Increase 1.55% than previous quarter

Overall: increasing (6.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.82 (USD).Trend:Decrease 64.38% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.45 (USD).Trend:Increase 89.56% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 15.94% than previous quarter

Overall: increasing (119.78%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2022 to Q3 2022 show a mixed picture of financial performance. Liabilities and current assets on revenue decreased significantly over the three quarters. The ratio of retained earnings to revenue also decreased. The SG&A expense ratio, however, remained relatively stable. Investment efficiency, retained earnings on assets, and earnings per share experienced considerable fluctuation.  Detailed values for each category are necessary to understand the nuances of these trends.