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 99.5 (%).Trend:Increase 203.54% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 46.76 (%).Trend:Decrease 53.01% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 29.8 (%).Trend:Decrease 36.27% than previous quarter

Overall: decreasing (-70.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 114.67 (%).Trend:Increase 142.48% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 55.86 (%).Trend:Decrease 51.29% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 32.22 (%).Trend:Decrease 42.32% than previous quarter

Overall: decreasing (-71.9%). 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 -52.88 (%).Trend:Increase 141.57% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -22.97 (%).Trend:Decrease 56.56% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -14.9 (%).Trend:Decrease 35.13% than previous quarter

Overall: increasing (-71.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.59 (%).Trend:Decrease 5.62% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.36 (%).Trend:Decrease 1.83% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.42 (%).Trend:Increase 0.49% than previous quarter

Overall: decreasing (-1.35%). 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 -15.89 (%).Trend:Decrease 16.59% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -14.68 (%).Trend:Decrease 7.61% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -14.58 (%).Trend:Decrease 0.68% than previous quarter

Overall: increasing (-8.24%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 57.45% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.63 (USD).Trend:Increase 215.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.74 (USD).Trend:Increase 17.46% than previous quarter

Overall: increasing (270.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation in Q1-Q3 2022. Liabilities on revenue increased dramatically in Q1, then decreased significantly in Q2 and Q3. Current assets on revenue also showed a similar pattern of large increases and decreases.  Cost efficiency shows a slightly decreasing trend in SG&A expense ratio, with minimal fluctuation. The ratio of retained earnings to revenue shows significant increases and decreases. Invest efficiency (retained earnings on assets) displays a fluctuating, slightly negative trend. Earnings per share had significant variation with declines in Q1, followed by strong growth in Q2 and Q3.