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 119.18 (%).Trend:Increase 137.46% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 87.13 (%).Trend:Decrease 26.89% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 61.76 (%).Trend:Decrease 29.12% than previous quarter

Overall: decreasing (-48.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 242.79 (%).Trend:Increase 268.09% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 146.15 (%).Trend:Decrease 39.8% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 65.7 (%).Trend:Decrease 55.05% than previous quarter

Overall: decreasing (-72.94%). 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 595.48 (%).Trend:Increase 208.17% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 291.48 (%).Trend:Decrease 51.05% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 193.55 (%).Trend:Decrease 33.6% than previous quarter

Overall: decreasing (-67.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.6 (%).Trend:Decrease 3.91% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.24 (%).Trend:Decrease 1.59% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.81 (%).Trend:Decrease 1.93% than previous quarter

Overall: decreasing (-3.5%). 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 98.8 (%).Trend:Decrease 5.8% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 91.54 (%).Trend:Decrease 7.35% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 74.56 (%).Trend:Decrease 18.55% than previous quarter

Overall: decreasing (-24.53%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.51 (USD).Trend:Decrease 44.69% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.64 (USD).Trend:Increase 74.83% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.19 (USD).Trend:Increase 58.71% than previous quarter

Overall: increasing (177.48%). Fluctuation: **Significant** (high variation).



Financial statement responses illustrate significant variability across key metrics.  Liabilities on revenue and current assets on revenue both show significant fluctuation, with substantial increases in the first quarter of 2023.  Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates significant fluctuation, while the SG&A expense ratio has minimal variation.  Invest efficiency reveals neutral fluctuation in retained earnings on assets. Earning per share exhibits significant fluctuations, showing substantial increases throughout the period.