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 41.89 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 27.28 (%).Trend:Decrease 34.88% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 85.37 (%).Trend:Increase 212.94% than previous quarter

Overall: increasing (103.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 99.75 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 62.24 (%).Trend:Decrease 37.6% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 202.7 (%).Trend:Increase 225.67% than previous quarter

Overall: increasing (103.21%). 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 41.94 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 27.91 (%).Trend:Decrease 33.45% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 95.19 (%).Trend:Increase 241.06% than previous quarter

Overall: increasing (126.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.04 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.52 (%).Trend:Decrease 5.23% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.25 (%).Trend:Decrease 0.98% than previous quarter

Overall: decreasing (-6.16%). 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 17.38 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 18.63 (%).Trend:Increase 7.19% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 20.93 (%).Trend:Increase 12.35% than previous quarter

Overall: increasing (20.43%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.38 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.57 (USD).Trend:Increase 50.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.22 (USD).Trend:Decrease 61.4% than previous quarter

Overall: decreasing (-42.11%). Fluctuation: **Significant** (high variation).



Financial performance during Q2 2021 to Q1 2022 shows a mixed picture.  Working capital efficiency (liabilities and current assets on revenue) shows significant increases, but the ratio of retained earnings to revenue also saw a substantial increase.  SG&A expense ratio showed a stable decrease. Investment efficiency (retained earnings on assets) displays a moderate increase.  However, earning per share experienced a substantial decline.  These mixed results highlight the need for further analysis to determine the long-term financial health and stability.