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 119.68 (%).Trend:Increase 102.03% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 74.01 (%).Trend:Decrease 38.16% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 61.38 (%).Trend:Decrease 17.07% than previous quarter

Overall: decreasing (-48.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 188.68 (%).Trend:Increase 127.54% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 107.05 (%).Trend:Decrease 43.26% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 85.23 (%).Trend:Decrease 20.38% than previous quarter

Overall: decreasing (-54.83%). 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 41.05 (%).Trend:Increase 219.95% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 23.45 (%).Trend:Decrease 42.87% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 18.38 (%).Trend:Decrease 21.62% than previous quarter

Overall: decreasing (-55.23%). 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 13.01 (%).Trend:Increase 34.12% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 14.01 (%).Trend:Increase 7.69% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 14.47 (%).Trend:Increase 3.28% than previous quarter

Overall: increasing (11.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 69.48% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.17 (USD).Trend:Increase 130.85% than previous quarter
Year 2022 Quarter 3: Earning Per Share 3.22 (USD).Trend:Increase 48.39% than previous quarter

Overall: increasing (242.55%). Fluctuation: **Significant** (high variation).



Financial statements show a mix of positive and negative trends with substantial fluctuations. Working capital efficiency (liabilities and current assets on revenue) exhibited decreasing trends, indicating potential issues with liquidity management and significant quarterly variation. Cost efficiency (ratio of retained earnings to revenue) also displayed a declining pattern with large swings. Investment efficiency (retained earnings on assets) showed a positive overall trend with less variation.  Earnings per share increased overall but with significant quarter-to-quarter variability.