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 60.94 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 72.81 (%).Trend:Increase 19.48% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 139.77 (%).Trend:Increase 91.97% than previous quarter

Overall: increasing (129.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 139.03 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 122.95 (%).Trend:Decrease 11.57% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 289.49 (%).Trend:Increase 135.45% than previous quarter

Overall: increasing (108.22%). 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 209.46 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 141.15 (%).Trend:Decrease 32.61% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 444.39 (%).Trend:Increase 214.84% than previous quarter

Overall: increasing (112.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.3 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.27 (%).Trend:Decrease 0.13% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.11 (%).Trend:Increase 7.91% than previous quarter

Overall: increasing (7.77%). 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 76.31 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 66.13 (%).Trend:Decrease 13.34% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 77.58 (%).Trend:Increase 17.31% than previous quarter

Overall: increasing (1.66%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.46 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.84 (USD).Trend:Increase 82.61% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.12 (USD).Trend:Decrease 114.29% than previous quarter

Overall: decreasing (-126.09%). Fluctuation: **Significant** (high variation).



Financial statements for three quarters (Q2 2021 to Q1 2022) show significant fluctuations in key metrics.  Liabilities and current assets on revenue show substantial increases with large variations.  The ratio of retained earnings to revenue also displays significant increases and decreases.  SG&A expense ratios show little fluctuation, and retained earnings on assets indicate moderate increases.  Earnings per share, however, show a notable and concerning drop. These variations should be analyzed for possible causes and implications.