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 98.8 (%).Trend:Decrease 52.55% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 62.29 (%).Trend:Decrease 36.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 189.08 (%).Trend:Increase 203.55% than previous quarter

Overall: increasing (91.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 156.31 (%).Trend:Decrease 52.65% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 99.13 (%).Trend:Decrease 36.58% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 304.18 (%).Trend:Increase 206.85% than previous quarter

Overall: increasing (94.6%). 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 -105.42 (%).Trend:Decrease 51.5% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -69.61 (%).Trend:Decrease 33.97% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -208.65 (%).Trend:Increase 199.74% than previous quarter

Overall: decreasing (97.92%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.38 (%).Trend:Increase 0.81% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.23 (%).Trend:Decrease 1.21% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.84 (%).Trend:Increase 4.99% than previous quarter

Overall: increasing (3.72%). 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 -28.53 (%).Trend:Increase 1.1% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -29.22 (%).Trend:Increase 2.42% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -28.83 (%).Trend:Decrease 1.33% than previous quarter

Overall: decreasing (1.05%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2021 to Q1 2022 reveal mixed performance trends. Working capital metrics (liabilities and current assets on revenue) show substantial overall increases but with high volatility. Cost efficiency, measured by the SG&A expense ratio, shows a slight increase with low variation.  The retained earnings-to-revenue ratio demonstrates a significant downward trend with considerable fluctuation. Investment efficiency, determined by retained earnings on assets, displays a moderate decrease with noticeable fluctuations. The data highlights substantial variations in performance across the different periods.