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 73.21 (%).Trend:Decrease 52.46% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.63 (%).Trend:Decrease 48.6% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 80.92 (%).Trend:Increase 115.04% than previous quarter

Overall: increasing (10.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 115.99 (%).Trend:Decrease 55.93% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.79 (%).Trend:Decrease 56.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 134.11 (%).Trend:Increase 164.05% than previous quarter

Overall: increasing (15.62%). 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 33.34 (%).Trend:Decrease 61.81% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 20.09 (%).Trend:Decrease 39.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 61.22 (%).Trend:Increase 204.73% than previous quarter

Overall: increasing (83.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56.13 (%).Trend:Decrease 17.09% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.08 (%).Trend:Decrease 9.0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.45 (%).Trend:Decrease 12.98% than previous quarter

Overall: decreasing (-20.81%). 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 12.63 (%).Trend:Decrease 9.07% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 15.03 (%).Trend:Increase 19.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 19.84 (%).Trend:Increase 32.0% than previous quarter

Overall: increasing (57.09%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -10.0 (USD).Trend:Increase 11.11% than previous quarter
Year 2021 Quarter 3: Earning Per Share -10.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 106.2% than previous quarter

Overall: increasing (-106.2%). Fluctuation: **Significant** (high variation).



Financial statements across the three responses paint a picture of volatile financial performance.  In general, working capital metrics are inconsistent, with significant up and down swings. Cost efficiency shows substantial year-over-year increases, particularly in the ratio of retained earnings to revenue, though with wide fluctuations.  Selling, general, and administrative expenses displayed a more consistent downward trend, while investment efficiency remained fairly consistent. Earnings per share saw a dramatic shift from negative to positive, indicating substantial improvement but with large variations.