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 37.62 (%).Trend:Decrease 42.49% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.3 (%).Trend:Decrease 32.75% than previous quarter

Overall: decreasing (-61.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 249.58 (%).Trend:Decrease 46.82% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 146.94 (%).Trend:Decrease 41.13% than previous quarter

Overall: decreasing (-68.69%). 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 405.29 (%).Trend:Decrease 45.46% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 244.82 (%).Trend:Decrease 39.59% than previous quarter

Overall: decreasing (-67.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.92 (%).Trend:Increase 1.38% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.96 (%).Trend:Increase 0.29% than previous quarter

Overall: increasing (1.68%). 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 52.99 (%).Trend:Increase 4.25% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 53.12 (%).Trend:Increase 0.25% than previous quarter

Overall: increasing (4.51%). Fluctuation: **Little** (low variation).

Earning Per Share


The provided financial statements for Q1-Q3 2022 highlight a significant decrease in working capital and cost efficiency. Liabilities and current assets on revenue, and the ratio of retained earnings to revenue, all declined substantially.  A slight upward trend is evident in SG&A expense ratio, while investment efficiency (retained earnings on assets) displayed minimal fluctuation.  Urgent action is needed to address the decreasing efficiency indicators of working capital and cost.