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 175.65 (%).Trend:Increase 215.92% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 86.25 (%).Trend:Decrease 50.9% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 56.41 (%).Trend:Decrease 34.6% than previous quarter

Overall: decreasing (-67.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 279.88 (%).Trend:Increase 230.63% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 123.3 (%).Trend:Decrease 55.95% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 78.04 (%).Trend:Decrease 36.71% than previous quarter

Overall: decreasing (-72.12%). 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 362.9 (%).Trend:Increase 274.59% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 170.48 (%).Trend:Decrease 53.02% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 102.86 (%).Trend:Decrease 39.66% than previous quarter

Overall: decreasing (-71.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.4 (%).Trend:Increase 15.79% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.35 (%).Trend:Decrease 3.98% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.94 (%).Trend:Decrease 5.56% than previous quarter

Overall: decreasing (-9.32%). 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 44.34 (%).Trend:Increase 6.25% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 44.89 (%).Trend:Increase 1.24% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 44.65 (%).Trend:Decrease 0.53% than previous quarter

Overall: increasing (0.7%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.44 (USD).Trend:Decrease 82.47% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.46 (USD).Trend:Increase 231.82% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.39 (USD).Trend:Increase 63.7% than previous quarter

Overall: increasing (443.18%). Fluctuation: **Significant** (high variation).



Q1-Q3 2022 data reveals significant fluctuations across key financial metrics. Working capital efficiency is severely impacted, with liabilities and current assets on revenue plummeting (-67.88% and -72.12%, respectively).  Cost efficiency also suffers, showing a large decrease in retained earnings to revenue (-71.66%), while SG&A expenses decreased moderately (-9.32%).  However, investment efficiency presents a mixed picture: a small increase in retained earnings on assets (0.7%), counterbalanced by a huge surge in earnings per share (443.18%).