Working Capital Efficiency
The data from Quater 2 in 2021 to Quater 1 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 2: Liabilities on Revenue 64.41 (%).Trend:Decrease 51.64% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 42.32 (%).Trend:Decrease 34.3% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 121.11 (%).Trend:Increase 186.18% than previous quarter

Overall: increasing (88.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 122.29 (%).Trend:Decrease 50.47% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 89.56 (%).Trend:Decrease 26.76% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 215.98 (%).Trend:Increase 141.16% than previous quarter

Overall: increasing (76.61%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2021 to Quater 1 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 132.61 (%).Trend:Decrease 54.93% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 93.0 (%).Trend:Decrease 29.87% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 292.9 (%).Trend:Increase 214.95% than previous quarter

Overall: increasing (120.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 54.85 (%).Trend:Decrease 3.57% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 55.06 (%).Trend:Increase 0.38% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 54.51 (%).Trend:Decrease 1.0% than previous quarter

Overall: decreasing (-0.62%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 2 in 2021 to Quater 1 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 2: Retained Earning on Assets 56.95 (%).Trend:Decrease 2.72% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 57.39 (%).Trend:Increase 0.77% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 59.61 (%).Trend:Increase 3.87% than previous quarter

Overall: increasing (4.67%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 3.84 (USD).Trend:Increase 166.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 5.1 (USD).Trend:Increase 32.81% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.91 (USD).Trend:Decrease 62.55% than previous quarter

Overall: decreasing (-50.26%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2021 to Q1 2022 reveal significant volatility across various financial metrics.  Working capital efficiency shows a concerning trend of fluctuating liabilities and current assets on revenue.  Retained earnings as a percentage of revenue, while increasing overall, demonstrate considerable volatility, indicating potential instability in revenue generation and profit retention.  Selling, General and Administrative (SG&A) expenses, however, display a relatively stable downward trend, which is a positive sign.  Investment efficiency, as measured by retained earnings on assets, shows a modest, steady upward trajectory, suggesting a slight improvement in the use of assets to generate returns. Earnings per share (EPS) displays significant fluctuation, declining considerably, which is a major concern.