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 35300000000.0 (%).Trend:Increase 13.07% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 38940000000.0 (%).Trend:Increase 10.31% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 40370000000.0 (%).Trend:Increase 3.67% than previous quarter

Overall: increasing (14.36%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 78400000000.0 (%).Trend:Increase 12.35% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 81090000000.0 (%).Trend:Increase 3.43% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 84160000000.0 (%).Trend:Increase 3.79% than previous quarter

Overall: increasing (7.35%). Fluctuation: **Little** (low 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 25150000000.0 (%).Trend:Increase 7.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 27270000000.0 (%).Trend:Increase 8.43% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 29730000000.0 (%).Trend:Increase 9.02% than previous quarter

Overall: increasing (18.21%). Fluctuation: **Little** (low 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 8.14 (%).Trend:Decrease 6.97% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 8.26 (%).Trend:Increase 1.47% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 9.13 (%).Trend:Increase 10.53% than previous quarter

Overall: increasing (12.16%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.76 (USD).Trend:Increase 130.3% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.25 (USD).Trend:Increase 64.47% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 66.4% than previous quarter

Overall: decreasing (-44.74%). Fluctuation: **Significant** (high variation).



The analysis of Q2 2021 to Q1 2022 financial statements indicates a generally positive financial picture.  Working capital efficiency is improving, with both liabilities and current assets increasing.  Cost efficiency is also trending upwards.  Invest efficiency shows mixed results, but generally positive. The most prominent concern is the significant decrease in earning per share in Q1 2022, which reverses the previously positive trends. This needs further investigation for appropriate corrective actions.