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 102.66 (%).Trend:Increase 194.32% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 49.47 (%).Trend:Decrease 51.81% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 32.06 (%).Trend:Decrease 35.19% than previous quarter

Overall: decreasing (-68.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 155.31 (%).Trend:Increase 172.09% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 77.73 (%).Trend:Decrease 49.95% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 50.94 (%).Trend:Decrease 34.47% than previous quarter

Overall: decreasing (-67.2%). 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 26.83 (%).Trend:Increase 371.53% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 15.6 (%).Trend:Decrease 41.86% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 11.66 (%).Trend:Decrease 25.26% than previous quarter

Overall: decreasing (-56.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.8 (%).Trend:Increase 1.48% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.01 (%).Trend:Decrease 5.0% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.89 (%).Trend:Decrease 0.8% than previous quarter

Overall: decreasing (-5.76%). 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 6.47 (%).Trend:Increase 50.82% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 7.88 (%).Trend:Increase 21.79% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 8.96 (%).Trend:Increase 13.71% than previous quarter

Overall: increasing (38.49%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.6 (USD).Trend:Decrease 50.82% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.25 (USD).Trend:Increase 108.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.68 (USD).Trend:Increase 34.4% than previous quarter

Overall: increasing (180.0%). Fluctuation: **Significant** (high variation).



The financial data suggests significant volatility across various key performance indicators.  Working capital efficiency shows substantial fluctuations in liabilities and current assets on revenue.  Cost efficiency exhibits a substantial decline in the retained earnings-to-revenue ratio, while SG&A expenses remain relatively stable. Investment efficiency displays a consistent upward trend in retained earnings on assets. Earnings per share demonstrate substantial fluctuation, with a notable drop in the first quarter of 2023.