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 29.92 (%).Trend:Decrease 43.4% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 17.65 (%).Trend:Decrease 41.01% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 48.66 (%).Trend:Increase 175.69% than previous quarter

Overall: increasing (62.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 32.45 (%).Trend:Decrease 51.33% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 20.31 (%).Trend:Decrease 37.41% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 54.88 (%).Trend:Increase 170.21% than previous quarter

Overall: increasing (69.12%). 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 31.56 (%).Trend:Decrease 55.82% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 19.46 (%).Trend:Decrease 38.34% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 45.31 (%).Trend:Increase 132.84% than previous quarter

Overall: increasing (43.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.73 (%).Trend:Decrease 8.47% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.6 (%).Trend:Decrease 7.51% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.2 (%).Trend:Decrease 25.0% than previous quarter

Overall: decreasing (-30.64%). Fluctuation: **Neutral** (moderate 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 26.93 (%).Trend:Decrease 3.27% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 27.21 (%).Trend:Increase 1.04% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 27.03 (%).Trend:Decrease 0.66% than previous quarter

Overall: increasing (0.37%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.83 (USD).Trend:Decrease 44.3% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.08 (USD).Trend:Decrease 109.64% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.29 (USD).Trend:Increase 1512.5% than previous quarter

Overall: increasing (-255.42%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue. Liabilities decreased then significantly increased in Q1 2022, while current assets showed similar patterns. Cost efficiency demonstrates considerable fluctuation in the ratio of retained earnings to revenue and SG&A expense ratio, with the latter declining.  Investment efficiency shows minimal fluctuation in retained earnings on assets. Earnings per share increased considerably in Q1 2022, but overall trends indicate significant volatility.