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 62.96 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 43.37 (%).Trend:Decrease 31.11% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 105.94 (%).Trend:Increase 144.27% than previous quarter

Overall: increasing (68.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 115.05 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 79.21 (%).Trend:Decrease 31.15% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 164.18 (%).Trend:Increase 107.27% than previous quarter

Overall: increasing (42.7%). 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 49.64 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 35.36 (%).Trend:Decrease 28.77% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 97.97 (%).Trend:Increase 177.06% than previous quarter

Overall: increasing (97.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46.94 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.63 (%).Trend:Decrease 2.79% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.57 (%).Trend:Decrease 2.32% than previous quarter

Overall: decreasing (-5.05%). 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 23.11 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 24.08 (%).Trend:Increase 4.2% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 27.11 (%).Trend:Increase 12.58% than previous quarter

Overall: increasing (17.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.52 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 92.31% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 51.0% than previous quarter

Overall: decreasing (-5.77%). Fluctuation: **Significant** (high variation).



Analysis of Q2 2021 to Q1 2022 reveals significant fluctuations across key metrics. Liabilities and current assets on revenue increased, though volatility is concerning.  Ratio of retained earnings to revenue rose sharply, while SG&A expenses decreased modestly.  Retained earnings on assets showed a small, steady increase, contrasting with the volatile earnings per share, which ultimately declined.