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 27.37 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 19.68 (%).Trend:Decrease 28.1% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 64.92 (%).Trend:Increase 229.88% than previous quarter

Overall: increasing (137.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 113.13 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 78.95 (%).Trend:Decrease 30.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 232.22 (%).Trend:Increase 194.14% than previous quarter

Overall: increasing (105.27%). 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 201.13 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 136.48 (%).Trend:Decrease 32.14% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 402.16 (%).Trend:Increase 194.67% than previous quarter

Overall: increasing (99.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.82 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.26 (%).Trend:Increase 2.34% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.24 (%).Trend:Increase 20.66% than previous quarter

Overall: increasing (23.49%). Fluctuation: **Neutral** (moderate 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 71.08 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 71.22 (%).Trend:Increase 0.2% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 62.67 (%).Trend:Decrease 12.01% than previous quarter

Overall: decreasing (-11.83%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 3.2 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.54 (USD).Trend:Increase 41.87% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.88 (USD).Trend:Decrease 80.62% than previous quarter

Overall: decreasing (-72.5%). Fluctuation: **Significant** (high variation).



The provided financial data covers working capital efficiency, cost efficiency, and investment efficiency for three quarters (Q2 2021 to Q1 2022). Liabilities on revenue increased from 27.37% to 64.92% with significant fluctuation. Current assets on revenue also exhibited substantial changes.  Cost efficiency metrics, specifically the ratio of retained earnings to revenue, shows a pattern of increase followed by substantial fluctuations.  The SG&A expense ratio trended upward.  Investment efficiency shows a slight decrease in retained earnings on assets. Earning per share had a significant decrease. Overall, the financial health of the entity in the period exhibits notable volatility.