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 121.11 (%).Trend:Increase 186.18% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 58.02 (%).Trend:Decrease 52.09% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 38.19 (%).Trend:Decrease 34.18% than previous quarter

Overall: decreasing (-68.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 215.98 (%).Trend:Increase 141.16% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 100.24 (%).Trend:Decrease 53.59% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 67.01 (%).Trend:Decrease 33.15% than previous quarter

Overall: decreasing (-68.97%). 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 292.9 (%).Trend:Increase 214.95% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 138.3 (%).Trend:Decrease 52.78% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 99.29 (%).Trend:Decrease 28.21% than previous quarter

Overall: decreasing (-66.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 54.51 (%).Trend:Decrease 1.0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 53.16 (%).Trend:Decrease 2.48% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 53.29 (%).Trend:Increase 0.24% than previous quarter

Overall: decreasing (-2.24%). 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 59.61 (%).Trend:Increase 3.87% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 62.21 (%).Trend:Increase 4.36% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 65.9 (%).Trend:Increase 5.93% than previous quarter

Overall: increasing (10.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.91 (USD).Trend:Decrease 62.55% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.93 (USD).Trend:Increase 158.12% than previous quarter
Year 2022 Quarter 3: Earning Per Share 6.48 (USD).Trend:Increase 31.44% than previous quarter

Overall: increasing (239.27%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 2022 show highly variable performance across several key metrics.  Working capital efficiency, as measured by liabilities and current assets on revenue, shows a substantial decrease with significant volatility.  Cost efficiency indicators reveal a minor decline in SG&A expense ratios, though with a little fluctuation. Investment efficiency maintains a steady increase in retained earnings on assets, suggesting a positive trend in asset utilization. However, earnings per share displays considerable volatility, increasing significantly in Q2 and Q3 after a decline in Q1. Overall, the data points to the need for further investigation to discern the causes of the marked fluctuations in various financial indicators.