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 37.52 (%).Trend:Decrease 49.68% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 23.43 (%).Trend:Decrease 37.55% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 66.61 (%).Trend:Increase 184.29% than previous quarter

Overall: increasing (77.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 50.79 (%).Trend:Decrease 47.0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 32.96 (%).Trend:Decrease 35.11% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 85.96 (%).Trend:Increase 160.8% than previous quarter

Overall: increasing (69.25%). 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 -22.6 (%).Trend:Decrease 58.57% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -11.04 (%).Trend:Decrease 51.15% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -9.55 (%).Trend:Decrease 13.5% than previous quarter

Overall: increasing (-57.74%). 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 -5.61 (%).Trend:Decrease 15.51% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -4.14 (%).Trend:Decrease 26.2% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -1.22 (%).Trend:Decrease 70.53% than previous quarter

Overall: increasing (-78.25%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.61 (USD).Trend:Increase 454.55% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.36 (USD).Trend:Increase 122.95% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.68 (USD).Trend:Decrease 50.0% than previous quarter

Overall: increasing (11.48%). Fluctuation: **Significant** (high variation).



Two sets of financial statements, covering different time periods, reveal contrasting trends and significant volatility in financial performance.  Response 1 highlights increasing trends for working capital efficiency and cost efficiency, but with enormous variability.  Earnings per share show a decrease, a significant negative trend.  Response 2, from a different period, presents similar fluctuations in working capital efficiency, but negative retained earnings to revenue ratio and asset ratios.  Earnings per share showed mixed results.  The data emphasizes the importance of context and careful consideration of the timeframes when assessing financial performance.