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 64.26 (%).Trend:Decrease 51.27% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 42.1 (%).Trend:Decrease 34.48% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 128.32 (%).Trend:Increase 204.8% than previous quarter

Overall: increasing (99.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 94.08 (%).Trend:Decrease 49.3% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 62.22 (%).Trend:Decrease 33.86% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 184.94 (%).Trend:Increase 197.24% than previous quarter

Overall: increasing (96.58%). 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 -24.57 (%).Trend:Decrease 55.59% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -14.16 (%).Trend:Decrease 42.37% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -32.84 (%).Trend:Increase 131.92% than previous quarter

Overall: decreasing (33.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.45 (%).Trend:Decrease 6.76% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.39 (%).Trend:Decrease 1.74% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.17 (%).Trend:Decrease 6.49% than previous quarter

Overall: decreasing (-8.12%). 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 -18.25 (%).Trend:Decrease 9.52% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -16.14 (%).Trend:Decrease 11.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -12.86 (%).Trend:Decrease 20.32% than previous quarter

Overall: increasing (-29.53%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.33 (USD).Trend:Increase 230.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.75 (USD).Trend:Increase 127.27% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 44.0% than previous quarter

Overall: increasing (27.27%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2022 reveal a volatile financial situation. Working capital displays significant fluctuations in liabilities and current assets on revenue. Cost efficiency, as shown by the SG&A expense ratio, shows a slight decreasing trend, contrasting with substantial changes in the retained earnings to revenue ratio and investment efficiency. Earnings per share demonstrates mixed quarterly performance, requiring deeper analysis to identify specific causes and trends.