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 106.28 (%).Trend:Increase 164.58% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.51 (%).Trend:Decrease 46.83% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 33.0 (%).Trend:Decrease 41.6% than previous quarter

Overall: decreasing (-68.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 128.55 (%).Trend:Increase 150.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 71.33 (%).Trend:Decrease 44.51% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 46.55 (%).Trend:Decrease 34.74% than previous quarter

Overall: decreasing (-63.79%). 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 91.68 (%).Trend:Increase 180.88% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 48.38 (%).Trend:Decrease 47.23% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 34.24 (%).Trend:Decrease 29.23% than previous quarter

Overall: decreasing (-62.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 24.23 (%).Trend:Increase 6.88% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 24.41 (%).Trend:Increase 0.74% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 25.94 (%).Trend:Increase 6.27% than previous quarter

Overall: increasing (7.06%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.67 (USD).Trend:Decrease 69.96% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.45 (USD).Trend:Increase 116.42% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.17 (USD).Trend:Increase 49.66% than previous quarter

Overall: increasing (223.88%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2022 to Q3 2022 reveal significant declines in working capital efficiency and cost efficiency, including liabilities, current assets, and the retained earnings-to-revenue ratio.  Investment efficiency displayed a moderate increase. Conversely, earnings per share showed a significant rise. All indicators reveal substantial fluctuation throughout the period.