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 65.15 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 31.94 (%).Trend:Decrease 50.97% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 19.7 (%).Trend:Decrease 38.32% than previous quarter

Overall: decreasing (-69.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 117.02 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 62.13 (%).Trend:Decrease 46.91% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 39.0 (%).Trend:Decrease 37.23% than previous quarter

Overall: decreasing (-66.67%). 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 156.22 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 79.58 (%).Trend:Decrease 49.06% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 53.39 (%).Trend:Decrease 32.91% than previous quarter

Overall: decreasing (-65.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.26 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.54 (%).Trend:Increase 1.72% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.02 (%).Trend:Decrease 3.14% than previous quarter

Overall: decreasing (-1.48%). 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 33.17 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 29.84 (%).Trend:Decrease 10.04% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 31.38 (%).Trend:Increase 5.16% than previous quarter

Overall: decreasing (-5.4%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.2 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.53 (USD).Trend:Increase 165.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.8 (USD).Trend:Increase 50.94% than previous quarter

Overall: increasing (300.0%). Fluctuation: **Significant** (high variation).



Financial statement analysis for Q1 to Q3 2022 shows considerable volatility in key metrics. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all experienced substantial decreases.  Earnings per share increased substantially (300%).  The SG&A expense ratio decreased slightly (-1.48%), and retained earnings on assets showed a small decrease (-5.4%).  The significant fluctuations across several metrics suggest instability in the company's financial performance.