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 27.37 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 19.68 (%).Trend:Decrease 28.1% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 64.92 (%).Trend:Increase 229.88% than previous quarter

Overall: increasing (137.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 113.13 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 78.95 (%).Trend:Decrease 30.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 232.22 (%).Trend:Increase 194.14% than previous quarter

Overall: increasing (105.27%). 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 201.13 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 136.48 (%).Trend:Decrease 32.14% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 402.16 (%).Trend:Increase 194.67% than previous quarter

Overall: increasing (99.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.82 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.26 (%).Trend:Increase 2.34% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.24 (%).Trend:Increase 20.66% than previous quarter

Overall: increasing (23.49%). 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 71.08 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 71.22 (%).Trend:Increase 0.2% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 62.67 (%).Trend:Decrease 12.01% than previous quarter

Overall: decreasing (-11.83%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 3.2 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.54 (USD).Trend:Increase 41.87% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.88 (USD).Trend:Decrease 80.62% than previous quarter

Overall: decreasing (-72.5%). Fluctuation: **Significant** (high variation).



The financial statements show significant fluctuations in working capital efficiency metrics from Q2 2021 to Q1 2022. Liabilities on revenue increased substantially, while current assets on revenue also showed significant increases and decreases.  Cost efficiency shows a similar pattern; the ratio of retained earnings to revenue saw large fluctuations, and the selling, general, and administrative (SG&A) expense ratio rose steadily.  Investment efficiency, however, shows a modest decrease in retained earnings on assets, while earning per share declined sharply.  Overall, the data points to a period of considerable volatility, with a notable increase in most metrics followed by substantial changes.