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 129.42 (%).Trend:Decrease 50.98% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 79.26 (%).Trend:Decrease 38.76% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 256.97 (%).Trend:Increase 224.21% than previous quarter

Overall: increasing (98.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 148.22 (%).Trend:Decrease 50.99% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 96.83 (%).Trend:Decrease 34.67% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 342.85 (%).Trend:Increase 254.07% than previous quarter

Overall: increasing (131.31%). 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 45.78 (%).Trend:Increase 13.63% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 36.71 (%).Trend:Decrease 19.81% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 107.36 (%).Trend:Increase 192.45% than previous quarter

Overall: increasing (134.51%). 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 7.94 (%).Trend:Increase 116.94% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 9.58 (%).Trend:Increase 20.65% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 9.87 (%).Trend:Increase 3.03% than previous quarter

Overall: increasing (24.31%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 33.33% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.51 (USD).Trend:Decrease 87.25% than previous quarter

Overall: decreasing (-83.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2022 show a mixed picture. Working capital efficiency, indicated by liabilities and current assets on revenue, shows a significant increase, though fluctuating widely.  Cost efficiency, reflected in the ratio of retained earnings to revenue, demonstrates a notable increase, with considerable variation. Investment efficiency, measured by retained earnings on assets, displays a moderate increase. Earnings per share decreased substantially.