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 42.77 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.46 (%).Trend:Decrease 31.12% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 92.28 (%).Trend:Increase 213.24% than previous quarter

Overall: increasing (115.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 61.25 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 42.04 (%).Trend:Decrease 31.36% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 140.87 (%).Trend:Increase 235.09% than previous quarter

Overall: increasing (129.99%). 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 49.21 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 34.03 (%).Trend:Decrease 30.85% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 95.64 (%).Trend:Increase 181.05% than previous quarter

Overall: increasing (94.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.05 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.49 (%).Trend:Increase 2.58% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.14 (%).Trend:Increase 3.72% than previous quarter

Overall: increasing (6.39%). 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 44.14 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 44.42 (%).Trend:Increase 0.63% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 44.51 (%).Trend:Increase 0.2% than previous quarter

Overall: increasing (0.84%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 1.25 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.12 (USD).Trend:Increase 69.6% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.23 (USD).Trend:Decrease 158.02% than previous quarter

Overall: decreasing (-198.4%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2022 reveal a complex financial situation with significant volatility. Working capital efficiency, measured by liabilities and current assets on revenue, shows substantial increases, notably in the first quarter of 2022.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits considerable fluctuations, experiencing large increases in the first quarter of 2022.  Selling, General, and Administrative (SG&A) expense ratios trend upward steadily, displaying little fluctuation. Investment efficiency is relatively stable with small increases.  Earnings per share, however, show a dramatic decline in Q1 2022, requiring further review of underlying causes.