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 73.21 (%).Trend:Decrease 52.46% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.63 (%).Trend:Decrease 48.6% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 80.92 (%).Trend:Increase 115.04% than previous quarter

Overall: increasing (10.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 115.99 (%).Trend:Decrease 55.93% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.79 (%).Trend:Decrease 56.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 134.11 (%).Trend:Increase 164.05% than previous quarter

Overall: increasing (15.62%). 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 33.34 (%).Trend:Decrease 61.81% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 20.09 (%).Trend:Decrease 39.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 61.22 (%).Trend:Increase 204.73% than previous quarter

Overall: increasing (83.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56.13 (%).Trend:Decrease 17.09% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.08 (%).Trend:Decrease 9.0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.45 (%).Trend:Decrease 12.98% than previous quarter

Overall: decreasing (-20.81%). 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 12.63 (%).Trend:Decrease 9.07% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 15.03 (%).Trend:Increase 19.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 19.84 (%).Trend:Increase 32.0% than previous quarter

Overall: increasing (57.09%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -10.0 (USD).Trend:Increase 11.11% than previous quarter
Year 2021 Quarter 3: Earning Per Share -10.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 106.2% than previous quarter

Overall: increasing (-106.2%). Fluctuation: **Significant** (high variation).



The provided financial statements for Q2 2021 to Q1 2022 show a mixed financial performance. Working capital measures, including liabilities and current assets on revenue, displayed increases in the first quarter of 2022 after declines in prior quarters, marked by substantial fluctuations.  Cost efficiency, as measured by the ratio of retained earnings to revenue, showed a significant overall increase. SG&A expenses continued a downward trend, albeit with moderate variations. Investment efficiency displayed a consistent upward trajectory in retained earnings on assets, with moderate variation. Earnings per share saw a notable positive shift but also demonstrated significant fluctuations.