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 65.11 (%).Trend:Increase 197.71% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 31.14 (%).Trend:Decrease 52.17% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 21.22 (%).Trend:Decrease 31.86% than previous quarter

Overall: decreasing (-67.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 94.79 (%).Trend:Increase 167.16% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 47.91 (%).Trend:Decrease 49.46% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 30.91 (%).Trend:Decrease 35.48% than previous quarter

Overall: decreasing (-67.39%). 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 303.56 (%).Trend:Increase 233.0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 159.62 (%).Trend:Decrease 47.42% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 109.44 (%).Trend:Decrease 31.44% than previous quarter

Overall: decreasing (-63.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.28 (%).Trend:Increase 3.69% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.73 (%).Trend:Increase 2.76% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.36 (%).Trend:Increase 3.77% than previous quarter

Overall: increasing (6.63%). 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 58.96 (%).Trend:Increase 9.12% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 60.72 (%).Trend:Increase 2.99% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 62.49 (%).Trend:Increase 2.92% than previous quarter

Overall: increasing (5.99%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 2.97 (USD).Trend:Decrease 76.48% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.97 (USD).Trend:Increase 67.34% than previous quarter
Year 2022 Quarter 3: Earning Per Share 7.17 (USD).Trend:Increase 44.27% than previous quarter

Overall: increasing (141.41%). Fluctuation: **Significant** (high variation).



Q1 2022 to Q3 2022 financial data shows sharp decreases in key working capital efficiency metrics (liabilities and current assets on revenue) and cost efficiency (ratio of retained earnings to revenue),  characterized by significant volatility.  Conversely, SG&A expenses and retained earnings on assets increased modestly and consistently.  Earnings per share show a substantial overall increase, highlighting a positive trend despite initial fluctuations.