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 77.58 (%).Trend:Increase 1.45% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 25.96 (%).Trend:Decrease 66.54% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 77.0 (%).Trend:Increase 196.61% than previous quarter

Overall: decreasing (-0.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 89.29 (%).Trend:Decrease 37.87% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 53.12 (%).Trend:Decrease 40.51% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 149.3 (%).Trend:Increase 181.06% than previous quarter

Overall: increasing (67.21%). 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 158.58 (%).Trend:Decrease 47.63% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 109.55 (%).Trend:Decrease 30.92% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 341.88 (%).Trend:Increase 212.08% than previous quarter

Overall: increasing (115.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.38 (%).Trend:Increase 3.17% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.49 (%).Trend:Increase 0.97% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.33 (%).Trend:Decrease 1.39% than previous quarter

Overall: decreasing (-0.44%). 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 63.85 (%).Trend:Decrease 6.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 67.42 (%).Trend:Increase 5.59% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 70.63 (%).Trend:Increase 4.76% than previous quarter

Overall: increasing (10.62%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 1.35 (USD).Trend:Increase 84.93% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.99 (USD).Trend:Increase 47.41% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.64 (USD).Trend:Decrease 67.84% than previous quarter

Overall: decreasing (-52.59%). Fluctuation: **Significant** (high variation).



The financial statements reveal significant fluctuations in working capital efficiency, cost efficiency, and investment efficiency from Q2 2021 to Q1 2022. Liabilities on revenue increased significantly in Q1 2022, while current assets on revenue also experienced substantial growth. Conversely, the ratio of retained earnings to revenue and earning per share saw substantial decreases.  Cost efficiency, as measured by SG&A expense ratio, showed a slight downward trend across the period.  Investment efficiency, gauged by retained earnings on assets, demonstrated a consistent upward trend, albeit with smaller fluctuations compared to other metrics.  Overall, the financial performance exhibits substantial variability, highlighting the need for further investigation into specific drivers of these changes.