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 30.49 (%).Trend:Decrease 48.98% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 22.61 (%).Trend:Decrease 25.84% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 52.08 (%).Trend:Increase 130.34% than previous quarter

Overall: increasing (70.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 72.72 (%).Trend:Decrease 53.72% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 46.38 (%).Trend:Decrease 36.22% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 127.36 (%).Trend:Increase 174.6% than previous quarter

Overall: increasing (75.14%). 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 117.35 (%).Trend:Decrease 51.74% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 76.26 (%).Trend:Decrease 35.01% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 204.99 (%).Trend:Increase 168.8% than previous quarter

Overall: increasing (74.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.17 (%).Trend:Increase 1.3% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.68 (%).Trend:Decrease 1.39% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.06 (%).Trend:Decrease 19.09% than previous quarter

Overall: decreasing (-20.22%). 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 68.89 (%).Trend:Increase 1.74% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 69.51 (%).Trend:Increase 0.9% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 72.95 (%).Trend:Increase 4.95% than previous quarter

Overall: increasing (5.89%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.04 (USD).Trend:Decrease 42.86% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.06 (USD).Trend:Increase 50.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.39 (USD).Trend:Increase 550.0% than previous quarter

Overall: increasing (875.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2022 show substantial fluctuation in working capital efficiency (liabilities and current assets on revenue). Cost efficiency, measured by the ratio of retained earnings to revenue, demonstrates substantial fluctuation; the SG&A expense ratio decreases overall. Investment efficiency shows consistent increases in retained earnings on assets. Earnings per share displays significant, largely increasing volatility throughout the period.