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 133.29 (%).Trend:Increase 179.73% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 94.07 (%).Trend:Decrease 29.42% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 57.26 (%).Trend:Decrease 39.13% than previous quarter

Overall: decreasing (-57.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 184.72 (%).Trend:Increase 211.5% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.65 (%).Trend:Decrease 47.68% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 71.76 (%).Trend:Decrease 25.75% than previous quarter

Overall: decreasing (-61.15%). 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 -99.16 (%).Trend:Increase 186.09% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -43.97 (%).Trend:Decrease 55.66% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -29.73 (%).Trend:Decrease 32.39% than previous quarter

Overall: increasing (-70.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.69 (%).Trend:Increase 1.26% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.76 (%).Trend:Decrease 4.29% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.76 (%).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-4.29%). 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 -16.67 (%).Trend:Decrease 10.28% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -14.98 (%).Trend:Decrease 10.14% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -14.53 (%).Trend:Decrease 3.0% than previous quarter

Overall: increasing (-12.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 50.89% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.05 (USD).Trend:Increase 90.91% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Decrease 4.76% than previous quarter

Overall: increasing (81.82%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2022 show significant fluctuations across key metrics. Working capital efficiency exhibits substantial decreases in both liabilities and current assets on revenue. Cost efficiency demonstrates an increase in the ratio of retained earnings to revenue, but with marked variation. The SG&A expense ratio showed a steady decline. Investment efficiency shows a relatively stable, albeit negative, trend in retained earnings on assets. Earnings per share also exhibit significant fluctuation.