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 34.78 (%).Trend:Decrease 40.75% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 23.82 (%).Trend:Decrease 31.51% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 64.17 (%).Trend:Increase 169.4% than previous quarter

Overall: increasing (84.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 111.25 (%).Trend:Decrease 46.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 78.0 (%).Trend:Decrease 29.89% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 223.34 (%).Trend:Increase 186.33% than previous quarter

Overall: increasing (100.76%). 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 99.05 (%).Trend:Decrease 45.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 71.41 (%).Trend:Decrease 27.91% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 232.9 (%).Trend:Increase 226.14% than previous quarter

Overall: increasing (135.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.41 (%).Trend:Increase 0.2% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.99 (%).Trend:Decrease 2.06% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.35 (%).Trend:Increase 11.81% than previous quarter

Overall: increasing (9.51%). 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 35.71 (%).Trend:Increase 6.34% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 37.97 (%).Trend:Increase 6.33% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 43.88 (%).Trend:Increase 15.56% than previous quarter

Overall: increasing (22.88%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 5.21 (USD).Trend:Increase 95.86% than previous quarter
Year 2021 Quarter 3: Earning Per Share 7.87 (USD).Trend:Increase 51.06% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.86 (USD).Trend:Decrease 63.66% than previous quarter

Overall: decreasing (-45.11%). Fluctuation: **Significant** (high variation).



Financial statements (Q2 2021 to Q1 2022) reveal substantial variations in key metrics. Working capital efficiency demonstrates high volatility in liabilities and current assets relative to revenue, both showing increases with sharp fluctuations. Cost efficiency shows a modest increase in the SG&A expense ratio with low variation. Investment efficiency exhibits a mostly positive trend in retained earnings on assets, with a moderate degree of fluctuation. Earnings per share exhibit a substantial decrease, followed by an increase, indicating significant volatility.