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 48.73 (%).Trend:Increase 154.6% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.71 (%).Trend:Decrease 49.29% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 59.18 (%).Trend:Increase 139.5% than previous quarter

Overall: increasing (21.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 320.11 (%).Trend:Increase 104.06% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 160.65 (%).Trend:Decrease 49.81% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 112.68 (%).Trend:Decrease 29.86% than previous quarter

Overall: decreasing (-64.8%). 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 -114.05 (%).Trend:Increase 61.43% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -52.36 (%).Trend:Decrease 54.09% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -36.54 (%).Trend:Decrease 30.21% than previous quarter

Overall: increasing (-67.96%). 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 -31.33 (%).Trend:Decrease 19.44% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -28.85 (%).Trend:Decrease 7.92% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -28.77 (%).Trend:Decrease 0.28% than previous quarter

Overall: increasing (-8.17%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.4 (USD).Trend:Decrease 36.07% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.26 (USD).Trend:Increase 61.43% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.78 (USD).Trend:Increase 23.01% than previous quarter

Overall: increasing (98.57%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2022 reveal significant instability. Working capital efficiency metrics demonstrate considerable fluctuation: Liabilities on revenue increased by 21.44% overall but with large swings.  Current assets on revenue decreased by 64.8% overall. Cost efficiency, measured by the ratio of retained earnings to revenue, shows an increasing trend but with substantial variation.  Investment efficiency (retained earnings on assets) also displays significant fluctuations, while earnings per share increased overall by 98.57%.