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 30.49 (%).Trend:Decrease 48.98% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 22.61 (%).Trend:Decrease 25.84% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 52.08 (%).Trend:Increase 130.34% than previous quarter

Overall: increasing (70.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 72.72 (%).Trend:Decrease 53.72% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 46.38 (%).Trend:Decrease 36.22% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 127.36 (%).Trend:Increase 174.6% than previous quarter

Overall: increasing (75.14%). 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 117.35 (%).Trend:Decrease 51.74% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 76.26 (%).Trend:Decrease 35.01% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 204.99 (%).Trend:Increase 168.8% than previous quarter

Overall: increasing (74.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.17 (%).Trend:Increase 1.3% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.68 (%).Trend:Decrease 1.39% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.06 (%).Trend:Decrease 19.09% than previous quarter

Overall: decreasing (-20.22%). 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 68.89 (%).Trend:Increase 1.74% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 69.51 (%).Trend:Increase 0.9% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 72.95 (%).Trend:Increase 4.95% than previous quarter

Overall: increasing (5.89%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.04 (USD).Trend:Decrease 42.86% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.06 (USD).Trend:Increase 50.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.39 (USD).Trend:Increase 550.0% than previous quarter

Overall: increasing (875.0%). Fluctuation: **Significant** (high variation).



Financial statement responses from Q2 2021 to Q1 2022 reveal significant fluctuations in working capital efficiency, particularly in liabilities and current assets on revenue. Cost efficiency exhibits a significant increase in the ratio of retained earnings to revenue, offset by a moderate decrease in SG&A expense ratio. Investment efficiency shows a steady increase in retained earnings on assets. Earnings per share demonstrates highly variable increases throughout the period.