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 29.05 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 22.31 (%).Trend:Decrease 23.2% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 62.17 (%).Trend:Increase 178.66% than previous quarter

Overall: increasing (114.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 36.27 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 27.95 (%).Trend:Decrease 22.94% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 91.05 (%).Trend:Increase 225.76% than previous quarter

Overall: increasing (151.03%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.7 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.69 (%).Trend:Decrease 0.04% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.35 (%).Trend:Increase 2.91% than previous quarter

Overall: increasing (2.86%). 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
Earning Per Share
Year 2021 Quarter 2: Earning Per Share 2.84 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.82 (USD).Trend:Increase 34.51% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.38 (USD).Trend:Decrease 37.7% than previous quarter

Overall: decreasing (-16.2%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q2 2021 to Q1 2022 show a significant increase in working capital efficiency, with both liabilities and current assets on revenue experiencing substantial variations.  Cost efficiency indicates a steady upward trend in SG&A expense ratios.  Investment efficiency, however, reveals a moderate decrease in earnings per share, although with moderate variations compared to other categories.