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 464.05 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 241.44 (%).Trend:Decrease 47.97% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 166.1 (%).Trend:Decrease 31.2% than previous quarter

Overall: decreasing (-64.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 591.29 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 306.66 (%).Trend:Decrease 48.14% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 211.35 (%).Trend:Decrease 31.08% than previous quarter

Overall: decreasing (-64.26%). 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 141.64 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 74.3 (%).Trend:Decrease 47.54% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 52.52 (%).Trend:Decrease 29.31% than previous quarter

Overall: decreasing (-62.92%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.65 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.71 (%).Trend:Increase 0.2% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.94 (%).Trend:Decrease 2.51% than previous quarter

Overall: decreasing (-2.32%). 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 16.16 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 16.59 (%).Trend:Increase 2.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 17.49 (%).Trend:Increase 5.42% than previous quarter

Overall: increasing (8.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.93 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.85 (USD).Trend:Increase 98.92% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.04 (USD).Trend:Increase 64.32% than previous quarter

Overall: increasing (226.88%). Fluctuation: **Significant** (high variation).



Analysis of Q1 2022 to Q3 2022 financial data reveals significant fluctuations in several key areas. Liabilities and current assets on revenue decreased considerably, indicating a notable shift in working capital.  Cost efficiency metrics (ratio of retained earnings to revenue, SG&A) also show significant declines.  Investment efficiency increased gradually but earnings per share increased significantly, showing large fluctuations in performance.