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 36.9 (%).Trend:Decrease 44.42% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.11 (%).Trend:Decrease 23.82% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 72.24 (%).Trend:Increase 156.99% than previous quarter

Overall: increasing (95.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 76.7 (%).Trend:Decrease 42.85% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 55.07 (%).Trend:Decrease 28.2% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 144.92 (%).Trend:Increase 163.16% than previous quarter

Overall: increasing (88.94%). 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 3.86 (%).Trend:Decrease 43.07% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 3.95 (%).Trend:Increase 2.33% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 6.34 (%).Trend:Increase 60.51% than previous quarter

Overall: increasing (64.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.87 (%).Trend:Increase 9.59% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.54 (%).Trend:Decrease 3.81% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.89 (%).Trend:Decrease 13.86% than previous quarter

Overall: decreasing (-17.15%). 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 2.9 (%).Trend:Decrease 0.34% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 4.4 (%).Trend:Increase 51.72% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 2.71 (%).Trend:Decrease 38.41% than previous quarter

Overall: decreasing (-6.55%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 1.53 (USD).Trend:Increase 36.61% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.63 (USD).Trend:Increase 71.9% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.43 (USD).Trend:Decrease 45.63% than previous quarter

Overall: decreasing (-6.54%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2021 to Q1 2022 demonstrates significant volatility.  Working capital efficiency shows an increasing trend in liabilities on revenue and an increasing trend in current assets on revenue.  Cost efficiency reveals an overall increasing trend in the ratio of retained earnings to revenue, however, with considerable fluctuation between quarters. SG&A expense ratio shows a decreasing trend but with minimal fluctuation.  Investment and earnings per share show a fluctuating downward trend. The data highlight the need for deeper analysis into the causes of these frequent shifts.