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 50.6 (%).Trend:Increase 188.98% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 25.7 (%).Trend:Decrease 49.21% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16.62 (%).Trend:Decrease 35.33% than previous quarter

Overall: decreasing (-67.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 228.66 (%).Trend:Increase 190.81% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 110.9 (%).Trend:Decrease 51.5% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 72.01 (%).Trend:Decrease 35.07% than previous quarter

Overall: decreasing (-68.51%). 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 376.47 (%).Trend:Increase 188.13% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 188.47 (%).Trend:Decrease 49.94% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 123.82 (%).Trend:Decrease 34.3% than previous quarter

Overall: decreasing (-67.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.47 (%).Trend:Increase 4.73% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.28 (%).Trend:Increase 3.77% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.43 (%).Trend:Increase 0.67% than previous quarter

Overall: increasing (4.47%). 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 76.34 (%).Trend:Increase 0.29% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 76.0 (%).Trend:Decrease 0.45% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 76.24 (%).Trend:Increase 0.32% than previous quarter

Overall: decreasing (-0.13%). Fluctuation: **Little** (low variation).

Earning Per Share


The 2022 Q1-Q3 financial review shows substantial fluctuations in working capital and cost efficiency. Liabilities and current assets on revenue decreased in Q2 and Q3, then significantly increased in Q1, indicating instability. Similarly, the retained earnings to revenue ratio fluctuated dramatically. The SG&A expense ratio, however, remained relatively stable with a slight increase.  Investment efficiency, represented by retained earnings on assets, displays minimal fluctuation. The significant fluctuations in key metrics warrant deeper investigation into potential underlying causes and their impact on the company's financial health.