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 17.58 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 13.97 (%).Trend:Decrease 20.53% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 36.98 (%).Trend:Increase 164.71% than previous quarter

Overall: increasing (110.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 40.83 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 29.44 (%).Trend:Decrease 27.9% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 87.5 (%).Trend:Increase 197.21% than previous quarter

Overall: increasing (114.3%). 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 24.24 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 16.23 (%).Trend:Decrease 33.04% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 45.67 (%).Trend:Increase 181.39% than previous quarter

Overall: increasing (88.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.97 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.0 (%).Trend:Increase 0.5% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.63 (%).Trend:Decrease 6.17% than previous quarter

Overall: decreasing (-5.7%). 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 20.38 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 20.17 (%).Trend:Decrease 1.03% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 20.63 (%).Trend:Increase 2.28% than previous quarter

Overall: increasing (1.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 4.66 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 7.18 (USD).Trend:Increase 54.08% than previous quarter
Year 2022 Quarter 1: Earning Per Share 5.0 (USD).Trend:Decrease 30.36% than previous quarter

Overall: increasing (7.3%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q2 2021 to Q1 2022 show considerable volatility in various financial metrics. Liabilities and current assets on revenue display substantial fluctuations, indicating potential instability in working capital management.  The ratio of retained earnings to revenue reveals similar significant swings, implying challenges in maintaining consistent profitability.  While SG&A expenses demonstrate a slight downward trend, other cost efficiency metrics show significant fluctuation. Investment efficiency is relatively stable.  Earnings per share also show a pattern of significant variation, although trending upward overall.