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 84.05 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 40.84 (%).Trend:Decrease 51.41% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 134.5 (%).Trend:Increase 229.33% than previous quarter

Overall: increasing (60.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 61.89 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 31.55 (%).Trend:Decrease 49.02% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 108.6 (%).Trend:Increase 244.22% than previous quarter

Overall: increasing (75.47%). 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 120.56 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 79.91 (%).Trend:Decrease 33.72% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 282.59 (%).Trend:Increase 253.64% than previous quarter

Overall: increasing (134.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.04 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.41 (%).Trend:Decrease 2.99% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.56 (%).Trend:Increase 25.23% than previous quarter

Overall: increasing (21.48%). 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 24.6 (%).Trend:Increase 0.82% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 26.75 (%).Trend:Increase 8.74% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 26.95 (%).Trend:Increase 0.75% than previous quarter

Overall: increasing (9.55%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q2 2021 to Q1 2022 show a mix of positive and negative trends, with significant fluctuations.  Liabilities and current assets on revenue exhibited dramatic decreases in Q3 2021, then substantial increases in Q1 2022.  Cost efficiency demonstrates comparable volatility, particularly in the ratio of retained earnings to revenue, which shows a large increase in Q1 2022. SG&A expense ratio displays a moderate increase.  Investment efficiency remains steady with a slight upward trend in retained earnings on assets.  The variability necessitates deeper analysis of underlying factors to accurately assess financial health.