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 232.28 (%).Trend:Increase 609.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 155.24 (%).Trend:Decrease 33.17% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 71.61 (%).Trend:Decrease 53.87% than previous quarter

Overall: decreasing (-69.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 113.72 (%).Trend:Increase 450.17% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 124.44 (%).Trend:Increase 9.43% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 65.38 (%).Trend:Decrease 47.46% than previous quarter

Overall: decreasing (-42.51%). 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 545.34 (%).Trend:Increase 508.64% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 229.61 (%).Trend:Decrease 57.9% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 126.87 (%).Trend:Decrease 44.75% than previous quarter

Overall: decreasing (-76.74%). 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 24.08 (%).Trend:Increase 7.89% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 24.49 (%).Trend:Increase 1.7% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 26.37 (%).Trend:Increase 7.68% than previous quarter

Overall: increasing (9.51%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.4 (USD).Trend:Decrease 33.01% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.76 (USD).Trend:Increase 25.71% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.07 (USD).Trend:Increase 74.43% than previous quarter

Overall: increasing (119.29%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2022 reveals significant volatility across key metrics.  Working capital efficiency metrics, liabilities and current assets on revenue, have shown substantial but inconsistent movement. Cost efficiency, as measured by the retained earnings-to-revenue ratio, has declined significantly. Conversely, investment efficiency, as measured by retained earnings on assets, has experienced a small, positive increase. Earnings per share also fluctuated greatly during this period. The high volatility across most metrics suggests potential risks and challenges in financial management.