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 23.46 (%).Trend:Decrease 50.62% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 15.76 (%).Trend:Decrease 32.82% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 46.69 (%).Trend:Increase 196.26% than previous quarter

Overall: increasing (99.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 25.27 (%).Trend:Decrease 50.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 16.23 (%).Trend:Decrease 35.77% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 50.59 (%).Trend:Increase 211.71% than previous quarter

Overall: increasing (100.2%). 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 14.56 (%).Trend:Decrease 47.28% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 10.19 (%).Trend:Decrease 30.01% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 33.2 (%).Trend:Increase 225.81% than previous quarter

Overall: increasing (128.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 11.58 (%).Trend:Increase 4.99% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 12.34 (%).Trend:Increase 6.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 14.07 (%).Trend:Increase 14.02% than previous quarter

Overall: increasing (21.5%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.37 (USD).Trend:Increase 131.25% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.59 (USD).Trend:Increase 59.46% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.39 (USD).Trend:Decrease 33.9% than previous quarter

Overall: increasing (5.41%). Fluctuation: **Neutral** (moderate variation).



Analysis of financial statements from Q2 2021 to Q1 2022 reveals significant fluctuations in key financial metrics.  Working capital efficiency (liabilities and current assets on revenue) and cost efficiency (ratio of retained earnings to revenue) show substantial increases, but with high volatility.  Investment efficiency (retained earnings on assets) demonstrated a consistent upward trend.  Earnings per share also experienced increases and decreases, suggesting variable profitability. The data indicates a volatile financial position with substantial short-term changes.