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 48.76 (%).Trend:Decrease 48.7% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 33.9 (%).Trend:Decrease 30.48% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 109.5 (%).Trend:Increase 223.01% than previous quarter

Overall: increasing (124.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 78.46 (%).Trend:Decrease 47.94% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 55.75 (%).Trend:Decrease 28.94% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 157.54 (%).Trend:Increase 182.58% than previous quarter

Overall: increasing (100.79%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.46 (%).Trend:Decrease 2.01% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.12 (%).Trend:Decrease 1.58% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.63 (%).Trend:Increase 2.41% than previous quarter

Overall: increasing (0.79%). 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
Earning Per Share
Year 2021 Quarter 2: Earning Per Share 3.46 (USD).Trend:Increase 113.58% than previous quarter
Year 2021 Quarter 3: Earning Per Share 5.29 (USD).Trend:Increase 52.89% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.57 (USD).Trend:Decrease 70.32% than previous quarter

Overall: decreasing (-54.62%). Fluctuation: **Significant** (high variation).



Financial results from Q2 2021 to Q1 2022 exhibit a mixed performance.  Working capital efficiency showed increases in liabilities and current assets on revenue, although with high volatility.  Cost efficiency saw a slight overall increase (0.79%). Investment efficiency, indicated by earnings per share, dropped significantly, highlighting a significant decline in that aspect. The key insights reveal a positive cost trend, but substantial fluctuations in working capital and a notable decrease in investment efficiency warrant further investigation.