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 93.18 (%).Trend:Decrease 46.58% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 70.49 (%).Trend:Decrease 24.35% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 179.2 (%).Trend:Increase 154.22% than previous quarter

Overall: increasing (92.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 70.55 (%).Trend:Decrease 42.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 48.61 (%).Trend:Decrease 31.1% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 139.21 (%).Trend:Increase 186.38% than previous quarter

Overall: increasing (97.32%). 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 180.27 (%).Trend:Decrease 51.77% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 122.43 (%).Trend:Decrease 32.09% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 382.93 (%).Trend:Increase 212.77% than previous quarter

Overall: increasing (112.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.96 (%).Trend:Increase 0.53% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.59 (%).Trend:Decrease 2.18% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.68 (%).Trend:Increase 0.54% than previous quarter

Overall: decreasing (-1.65%). 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 50.68 (%).Trend:Decrease 2.87% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 51.01 (%).Trend:Increase 0.65% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 53.77 (%).Trend:Increase 5.41% than previous quarter

Overall: increasing (6.1%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 2.16 (USD).Trend:Increase 107.69% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.13 (USD).Trend:Increase 44.91% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.03 (USD).Trend:Decrease 67.09% than previous quarter

Overall: decreasing (-52.31%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2021 to Q1 2022 indicate mixed performance with high volatility across key metrics.  Working capital efficiency (liabilities and current assets on revenue) increased overall with significant fluctuations. Cost efficiency, specifically the ratio of retained earnings to revenue, also showed considerable increases, but with significant volatility. SG&A expense ratio remained relatively consistent with minimal fluctuation. Investment efficiency (retained earnings on assets) also showed steady but minor improvement. Earnings per share, however, fell overall with considerable volatility.