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 31.26 (%).Trend:Decrease 52.27% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 20.95 (%).Trend:Decrease 32.98% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 65.27 (%).Trend:Increase 211.55% than previous quarter

Overall: increasing (108.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 71.87 (%).Trend:Decrease 51.91% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 48.24 (%).Trend:Decrease 32.88% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 148.97 (%).Trend:Increase 208.81% than previous quarter

Overall: increasing (107.28%). 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 31.68 (%).Trend:Decrease 46.63% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 21.9 (%).Trend:Decrease 30.87% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 69.39 (%).Trend:Increase 216.85% than previous quarter

Overall: increasing (119.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.58 (%).Trend:Increase 1.3% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.69 (%).Trend:Increase 1.28% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.51 (%).Trend:Decrease 2.07% than previous quarter

Overall: decreasing (-0.82%). 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 16.06 (%).Trend:Increase 9.48% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 16.87 (%).Trend:Increase 5.04% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 18.4 (%).Trend:Increase 9.07% than previous quarter

Overall: increasing (14.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 2.49 (USD).Trend:Increase 104.1% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.97 (USD).Trend:Increase 19.28% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.89 (USD).Trend:Decrease 70.03% than previous quarter

Overall: decreasing (-64.26%). Fluctuation: **Significant** (high variation).



Significant fluctuations are observed in working capital efficiency across Q2 2021 to Q1 2022. Liabilities on revenue increased drastically (211.55%) in Q1 2022 after decreasing in previous quarters, while current assets on revenue also saw a large increase (208.81%) in Q1 2022 before decreasing in the subsequent quarters.  This suggests significant volatility in the company's working capital management. Cost efficiency shows a decrease in the SG&A expense ratio, whereas retained earnings to revenue ratio and retained earnings on assets saw significant increases followed by decreases. Earning per share decreased significantly in Q1 2022 before recovering slightly in the next quarter.  Overall, the data reveals substantial fluctuations in key financial metrics, warranting further investigation into underlying causes and potential strategies for improvement.