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 46.7 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 22.91 (%).Trend:Decrease 50.94% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16.21 (%).Trend:Decrease 29.24% than previous quarter

Overall: decreasing (-65.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 118.24 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 68.81 (%).Trend:Decrease 41.8% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 44.51 (%).Trend:Decrease 35.31% than previous quarter

Overall: decreasing (-62.36%). 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 217.27 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 105.69 (%).Trend:Decrease 51.36% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 68.66 (%).Trend:Decrease 35.04% than previous quarter

Overall: decreasing (-68.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.22 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.94 (%).Trend:Decrease 1.73% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.07 (%).Trend:Increase 0.82% than previous quarter

Overall: decreasing (-0.92%). 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 80.02 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 72.54 (%).Trend:Decrease 9.35% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 72.63 (%).Trend:Increase 0.12% than previous quarter

Overall: decreasing (-9.24%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency is significantly volatile, with liabilities on revenue and current assets on revenue showing large fluctuations.  Decreases in Q2 and Q3 2022, followed by a substantial increase in Q1 2023, indicate potential instability in the company's short-term financial position.  Cost efficiency analysis reveals significant fluctuations in the ratio of retained earnings to revenue. While the SG&A expense ratio shows minimal change, its overall decrease suggests potential cost-cutting efforts. Investment efficiency, with a slight decrease in retained earnings on assets, suggests potential adjustments in investment strategies are being implemented.  Overall, the data reveals a need for careful monitoring of short-term and long-term financial stability and efficiency.