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 17.45 (%).Trend:Decrease 46.49% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 13.14 (%).Trend:Decrease 24.7% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 28.71 (%).Trend:Increase 118.49% than previous quarter

Overall: increasing (64.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 62.62 (%).Trend:Decrease 48.11% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 41.52 (%).Trend:Decrease 33.7% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 102.27 (%).Trend:Increase 146.32% than previous quarter

Overall: increasing (63.32%). 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 39.45 (%).Trend:Decrease 44.07% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 11.74 (%).Trend:Decrease 70.24% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 45.14 (%).Trend:Increase 284.5% than previous quarter

Overall: increasing (14.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 9.01 (%).Trend:Increase 11.37% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 4.29 (%).Trend:Decrease 52.39% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 6.21 (%).Trend:Increase 44.76% than previous quarter

Overall: decreasing (-31.08%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.43 (USD).Trend:Increase 79.17% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.24 (USD).Trend:Decrease 44.19% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.22 (USD).Trend:Decrease 8.33% than previous quarter

Overall: decreasing (-48.84%). Fluctuation: **Significant** (high variation).



Financial statements for the second quarter of 2021 to the first quarter of 2022 demonstrate significant fluctuations. Working capital efficiency metrics like liabilities and current assets on revenue exhibit volatile trends, with decreases in the initial quarters followed by substantial increases.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a strong downward trend followed by a significant upward shift in Q1 2022. Investment efficiency displays a declining trend, while earnings per share show variability.