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 229.39 (%).Trend:Increase 241.96% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 122.21 (%).Trend:Decrease 46.72% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 72.07 (%).Trend:Decrease 41.03% than previous quarter

Overall: decreasing (-68.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 293.83 (%).Trend:Increase 427.71% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 192.7 (%).Trend:Decrease 34.42% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 101.28 (%).Trend:Decrease 47.44% than previous quarter

Overall: decreasing (-65.53%). 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 747.44 (%).Trend:Increase 245.3% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 448.29 (%).Trend:Decrease 40.02% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 301.32 (%).Trend:Decrease 32.78% than previous quarter

Overall: decreasing (-59.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.89 (%).Trend:Decrease 2.21% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42.07 (%).Trend:Increase 5.47% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41.58 (%).Trend:Decrease 1.16% than previous quarter

Overall: increasing (4.24%). 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 44.51 (%).Trend:Increase 14.39% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 45.81 (%).Trend:Increase 2.92% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 48.67 (%).Trend:Increase 6.24% than previous quarter

Overall: increasing (9.35%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 19.13 (USD).Trend:Increase 132.73% than previous quarter
Year 2022 Quarter 2: Earning Per Share 21.64 (USD).Trend:Increase 13.12% than previous quarter
Year 2022 Quarter 3: Earning Per Share 24.0 (USD).Trend:Increase 10.91% than previous quarter

Overall: increasing (25.46%). Fluctuation: **Neutral** (moderate variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased significantly from Q1 to Q3 2022, but then increased sharply in Q1 2023.  Current assets on revenue also decreased significantly across the same period, with similar fluctuating trends.  Cost efficiency shows significant variation in the ratio of retained earnings to revenue, while SG&A expense ratio shows little fluctuation.  Investment efficiency displays little fluctuation, with retained earnings on assets consistently increasing.  Earnings per share increased substantially from Q1 to Q3 2022, but decreased sharply in Q1 2023, then increased again in Q2 and Q3 2023.