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 64.41 (%).Trend:Decrease 51.64% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 42.32 (%).Trend:Decrease 34.3% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 121.11 (%).Trend:Increase 186.18% than previous quarter

Overall: increasing (88.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 122.29 (%).Trend:Decrease 50.47% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 89.56 (%).Trend:Decrease 26.76% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 215.98 (%).Trend:Increase 141.16% than previous quarter

Overall: increasing (76.61%). 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 132.61 (%).Trend:Decrease 54.93% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 93.0 (%).Trend:Decrease 29.87% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 292.9 (%).Trend:Increase 214.95% than previous quarter

Overall: increasing (120.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 54.85 (%).Trend:Decrease 3.57% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 55.06 (%).Trend:Increase 0.38% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 54.51 (%).Trend:Decrease 1.0% than previous quarter

Overall: decreasing (-0.62%). 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 56.95 (%).Trend:Decrease 2.72% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 57.39 (%).Trend:Increase 0.77% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 59.61 (%).Trend:Increase 3.87% than previous quarter

Overall: increasing (4.67%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 3.84 (USD).Trend:Increase 166.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 5.1 (USD).Trend:Increase 32.81% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.91 (USD).Trend:Decrease 62.55% than previous quarter

Overall: decreasing (-50.26%). Fluctuation: **Significant** (high variation).



The provided financial statements show a volatile picture of financial performance.  Working capital efficiency indicators display significant fluctuation, with liabilities on revenue and current assets on revenue both showing substantial increases followed by decreases.  Cost efficiency suggests a stable, modest decrease in SG&A expense ratios, a positive sign.  Investment efficiency shows a steady rise in retained earnings on assets, indicative of positive growth in the use of assets to generate returns.  However, earnings per share (EPS) shows highly variable performance, with considerable decrease in the period. Overall, the data suggests a need for in-depth analysis to understand the underlying factors driving the considerable fluctuations.