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 67.82 (%).Trend:Increase 138.13% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.56 (%).Trend:Decrease 54.94% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 17.98 (%).Trend:Decrease 41.16% than previous quarter

Overall: decreasing (-73.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 143.25 (%).Trend:Increase 151.89% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 67.91 (%).Trend:Decrease 52.59% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 39.37 (%).Trend:Decrease 42.03% than previous quarter

Overall: decreasing (-72.52%). 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 53.83 (%).Trend:Increase 83.28% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 27.45 (%).Trend:Decrease 49.01% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 16.06 (%).Trend:Decrease 41.49% than previous quarter

Overall: decreasing (-70.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.97 (%).Trend:Increase 6.74% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.48 (%).Trend:Decrease 7.03% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.59 (%).Trend:Increase 1.7% than previous quarter

Overall: decreasing (-5.45%). 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 15.88 (%).Trend:Decrease 26.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 17.01 (%).Trend:Increase 7.12% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 15.51 (%).Trend:Decrease 8.82% than previous quarter

Overall: decreasing (-2.33%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 94.49% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.47 (USD).Trend:Increase 226.67% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.81 (USD).Trend:Decrease 223.13% than previous quarter

Overall: decreasing (-502.22%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2022 indicate substantial decreases in working capital efficiency (liabilities and current assets on revenue), cost efficiency (retained earnings-to-revenue ratio), and earnings per share, with high variability across quarters.  The SG&A expense ratio, however, shows a modest decrease. Investment efficiency, measured by retained earnings on assets, remained relatively stable.  Overall, the financial performance shows a concerning trend of decline in key metrics, with large fluctuations and considerable volatility.