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 50.4 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.66 (%).Trend:Decrease 37.18% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 82.13 (%).Trend:Increase 159.41% than previous quarter

Overall: increasing (62.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 42.79 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 28.43 (%).Trend:Decrease 33.56% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 88.06 (%).Trend:Increase 209.74% than previous quarter

Overall: increasing (105.8%). 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 310.88 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 198.04 (%).Trend:Decrease 36.3% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 448.83 (%).Trend:Increase 126.64% than previous quarter

Overall: increasing (44.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.86 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.61 (%).Trend:Decrease 6.48% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.75 (%).Trend:Decrease 23.82% than previous quarter

Overall: decreasing (-28.76%). Fluctuation: **Neutral** (moderate 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 113.83 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 114.93 (%).Trend:Increase 0.97% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 111.0 (%).Trend:Decrease 3.42% than previous quarter

Overall: decreasing (-2.49%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 1.74 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.31 (USD).Trend:Increase 90.23% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.28 (USD).Trend:Decrease 61.33% than previous quarter

Overall: decreasing (-26.44%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2022 show significant fluctuations in working capital efficiency. Liabilities on revenue increased from Q2 to Q1, by 62.96%, with high variation.  Current assets on revenue also increased substantially (105.8%), exhibiting similar volatility. Cost efficiency shows a decrease in SG&A expense ratio (-28.76%), with moderate fluctuation.  Invest efficiency shows a slight decrease in retained earning on assets (-2.49%), with low variation.  Earnings per share decreased significantly (-26.44%) exhibiting high variation.