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 46.92 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.0 (%).Trend:Decrease 33.93% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 76.51 (%).Trend:Increase 146.81% than previous quarter

Overall: increasing (63.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 25.93 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 16.04 (%).Trend:Decrease 38.14% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 50.46 (%).Trend:Increase 214.59% than previous quarter

Overall: increasing (94.6%). 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 -92.19 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -55.04 (%).Trend:Decrease 40.3% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -91.74 (%).Trend:Increase 66.68% than previous quarter

Overall: increasing (-0.49%). 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 -41.15 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -38.9 (%).Trend:Decrease 5.47% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -23.56 (%).Trend:Decrease 39.43% than previous quarter

Overall: increasing (-42.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.34 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.53 (USD).Trend:Increase 55.88% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.35 (USD).Trend:Decrease 33.96% than previous quarter

Overall: increasing (2.94%). Fluctuation: **Neutral** (moderate variation).



Working capital efficiency (Q2 2021 – Q1 2022) reveals significant fluctuations. Liabilities on revenue increased by 63.06%, and current assets increased by 94.6%. Cost efficiency shows a slight increase in the ratio of retained earnings to revenue (-0.49%). Investment efficiency indicates an increasing trend in retained earnings on assets (-42.75%). Earnings per share shows a moderate increase (2.94%) with moderate fluctuations.