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 33.8 (%).Trend:Increase 129.93% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 19.39 (%).Trend:Decrease 42.63% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 13.84 (%).Trend:Decrease 28.62% than previous quarter

Overall: decreasing (-59.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 284.29 (%).Trend:Increase 157.91% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 148.95 (%).Trend:Decrease 47.61% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 85.65 (%).Trend:Decrease 42.5% than previous quarter

Overall: decreasing (-69.87%). 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 285.55 (%).Trend:Increase 159.31% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 147.09 (%).Trend:Decrease 48.49% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 81.75 (%).Trend:Decrease 44.42% than previous quarter

Overall: decreasing (-71.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.73 (%).Trend:Decrease 11.48% than previous quarter
Year 2022 Quarter 2: 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 62.58 (%).Trend:Increase 2.41% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 63.12 (%).Trend:Increase 0.86% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 58.63 (%).Trend:Decrease 7.11% than previous quarter

Overall: decreasing (-6.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.4 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.9 (USD).Trend:Increase 125.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 11.11% than previous quarter

Overall: increasing (150.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2022 reveal significant volatility across key metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, shows a substantial decline, indicating potential challenges. Cost efficiency, as reflected in the ratio of retained earnings to revenue, also demonstrates a substantial decrease.  Selling, General & Administrative (SG&A) expense shows a marginal increase. Investment efficiency, represented by retained earnings on assets, reveals a slight decrease. Earnings per share demonstrate a notable increase.