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 70.37 (%).Trend:Increase 287.93% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 28.48 (%).Trend:Decrease 59.53% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 19.33 (%).Trend:Decrease 32.13% than previous quarter

Overall: decreasing (-72.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 170.04 (%).Trend:Increase 245.96% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 75.51 (%).Trend:Decrease 55.59% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 43.51 (%).Trend:Decrease 42.38% than previous quarter

Overall: decreasing (-74.41%). 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 12.62 (%).Trend:Decrease 394.17% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -0.49 (%).Trend:Decrease 103.88% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -26.8 (%).Trend:Increase 5369.39% than previous quarter

Overall: decreasing (-312.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.42 (%).Trend:Increase 33.07% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.61 (%).Trend:Increase 5.56% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.03 (%).Trend:Increase 11.63% than previous quarter

Overall: increasing (17.84%). 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 5.8 (%).Trend:Decrease 184.92% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -0.49 (%).Trend:Decrease 108.45% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -44.05 (%).Trend:Increase 8889.8% than previous quarter

Overall: decreasing (-859.48%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 2.11 (USD).Trend:Decrease 71.21% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.78 (USD).Trend:Increase 79.15% than previous quarter
Year 2022 Quarter 3: Earning Per Share 4.61 (USD).Trend:Increase 21.96% than previous quarter

Overall: increasing (118.48%). Fluctuation: **Significant** (high variation).



Over Q1-Q3 2022, key financial trends showed significant fluctuations. Liabilities on revenue decreased by 72.53%, while current assets on revenue fell by 74.41%. The ratio of retained earnings to revenue declined by 312.36%. In contrast, the SG&A expense ratio increased by 17.84%, showing less volatility. Retained earnings on assets decreased by 859.48%, while earnings per share rose by 118.48%, both demonstrating significant variability.