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 52.92 (%).Trend:Decrease 55.5% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 38.15 (%).Trend:Decrease 27.91% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 119.06 (%).Trend:Increase 212.08% than previous quarter

Overall: increasing (124.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 60.42 (%).Trend:Decrease 56.31% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 40.51 (%).Trend:Decrease 32.95% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 123.57 (%).Trend:Increase 205.04% than previous quarter

Overall: increasing (104.52%). 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 7.59 (%).Trend:Decrease 40.84% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 3.27 (%).Trend:Decrease 56.92% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 11.65 (%).Trend:Increase 256.27% than previous quarter

Overall: increasing (53.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.44 (%).Trend:Increase 7.72% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.79 (%).Trend:Increase 6.43% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.2 (%).Trend:Decrease 10.19% than previous quarter

Overall: decreasing (-4.41%). 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 4.53 (%).Trend:Increase 12.13% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 2.8 (%).Trend:Decrease 38.19% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 3.79 (%).Trend:Increase 35.36% than previous quarter

Overall: decreasing (-16.34%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 3.11 (USD).Trend:Increase 82.94% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.42 (USD).Trend:Increase 42.12% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.11 (USD).Trend:Decrease 52.26% than previous quarter

Overall: decreasing (-32.15%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2022 show increasing trends in working capital efficiency (liabilities and current assets on revenue), cost efficiency (ratio of retained earnings to revenue), and investment efficiency (retained earnings on assets).  However, significant fluctuations are present. SG&A expenses exhibited minor variations, while earnings per share decreased overall, but with notable swings. Further investigation into the reasons behind these patterns is crucial.