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 54.99 (%).Trend:Decrease 44.26% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 32.44 (%).Trend:Decrease 41.01% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 106.48 (%).Trend:Increase 228.24% than previous quarter

Overall: increasing (93.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 51.8 (%).Trend:Decrease 45.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 28.27 (%).Trend:Decrease 45.42% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 86.75 (%).Trend:Increase 206.86% than previous quarter

Overall: increasing (67.47%). 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 -9.88 (%).Trend:Decrease 60.18% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -5.45 (%).Trend:Decrease 44.84% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -10.43 (%).Trend:Increase 91.38% than previous quarter

Overall: decreasing (5.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.25 (%).Trend:Decrease 0.29% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.01 (%).Trend:Increase 3.13% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.13 (%).Trend:Increase 0.48% than previous quarter

Overall: increasing (3.63%). 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 -1.92 (%).Trend:Decrease 20.33% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -1.6 (%).Trend:Decrease 16.67% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -1.0 (%).Trend:Decrease 37.5% than previous quarter

Overall: increasing (-47.92%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 1.53 (USD).Trend:Increase 104.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.09 (USD).Trend:Increase 36.6% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.57 (USD).Trend:Decrease 72.73% than previous quarter

Overall: decreasing (-62.75%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2022 show substantial volatility in key financial metrics. Working capital, represented by liabilities and current assets on revenue, increased with high fluctuation.  Cost efficiency shows significant fluctuation in the ratio of retained earnings to revenue.  SG&A expense ratio exhibits low variation.  Investment efficiency shows significant variation in retained earnings on assets. Earning per share experiences a substantial overall decline.