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 52.03 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 35.84 (%).Trend:Decrease 31.12% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 84.93 (%).Trend:Increase 136.97% than previous quarter

Overall: increasing (63.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 168.31 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 118.37 (%).Trend:Decrease 29.67% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 293.19 (%).Trend:Increase 147.69% than previous quarter

Overall: increasing (74.2%). 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 192.33 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 132.83 (%).Trend:Decrease 30.94% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 384.02 (%).Trend:Increase 189.11% than previous quarter

Overall: increasing (99.67%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 73.45 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 73.41 (%).Trend:Decrease 0.05% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 79.89 (%).Trend:Increase 8.83% than previous quarter

Overall: increasing (8.77%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 1.07 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.54 (USD).Trend:Increase 43.93% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 63.64% than previous quarter

Overall: decreasing (-47.66%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2021 to Q1 2022 highlight significant volatility across several key performance indicators. Working capital efficiency (liabilities and current assets on revenue) and cost efficiency (ratio of retained earnings to revenue) demonstrated overall increases, but with substantial quarterly fluctuations. Investment efficiency (retained earnings on assets) exhibited modest growth with little variation. Earnings per share showed a significant overall decrease, despite positive quarterly increases, pointing to inconsistent performance.