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 73.21 (%).Trend:Decrease 52.46% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.63 (%).Trend:Decrease 48.6% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 80.92 (%).Trend:Increase 115.04% than previous quarter

Overall: increasing (10.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 115.99 (%).Trend:Decrease 55.93% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.79 (%).Trend:Decrease 56.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 134.11 (%).Trend:Increase 164.05% than previous quarter

Overall: increasing (15.62%). 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 33.34 (%).Trend:Decrease 61.81% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 20.09 (%).Trend:Decrease 39.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 61.22 (%).Trend:Increase 204.73% than previous quarter

Overall: increasing (83.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56.13 (%).Trend:Decrease 17.09% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.08 (%).Trend:Decrease 9.0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.45 (%).Trend:Decrease 12.98% than previous quarter

Overall: decreasing (-20.81%). 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 12.63 (%).Trend:Decrease 9.07% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 15.03 (%).Trend:Increase 19.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 19.84 (%).Trend:Increase 32.0% than previous quarter

Overall: increasing (57.09%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -10.0 (USD).Trend:Increase 11.11% than previous quarter
Year 2021 Quarter 3: Earning Per Share -10.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 106.2% than previous quarter

Overall: increasing (-106.2%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2021 to Q1 2022 show fluctuating trends in working capital, cost, and investment efficiency. Liabilities and current assets on revenue experienced increases in Q1 2022 after significant decreases in earlier quarters.  Cost efficiency, specifically the retained earnings ratio, saw an overall increase in Q1 2022 after sharp declines. SG&A expenses decreased, with moderate fluctuation.  Invest efficiency displayed a consistent increase in retained earnings on assets. Earning per share changed from negative to positive values in Q1 2022, but still had significant fluctuations.