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 76.87 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 36.78 (%).Trend:Decrease 52.15% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 287.5 (%).Trend:Increase 681.67% than previous quarter

Overall: increasing (274.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 62.84 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 27.34 (%).Trend:Decrease 56.49% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 77.92 (%).Trend:Increase 185.0% than previous quarter

Overall: increasing (24.0%). 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 77.19 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 47.65 (%).Trend:Decrease 38.27% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 118.69 (%).Trend:Increase 149.09% than previous quarter

Overall: increasing (53.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.17 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.16 (%).Trend:Decrease 16.37% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.52 (%).Trend:Increase 6.98% than previous quarter

Overall: decreasing (-10.53%). 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 20.53 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 23.56 (%).Trend:Increase 14.76% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 18.91 (%).Trend:Decrease 19.74% than previous quarter

Overall: decreasing (-7.89%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial statements reveal significant volatility in working capital efficiency. Liabilities as a percentage of revenue saw a substantial decrease followed by a large increase, then another decrease. Current assets on revenue also exhibited significant fluctuations.  Cost efficiency demonstrates notable variance in the ratio of retained earnings to revenue, but the selling, general, and administrative (SG&A) expense ratio has relatively stable changes. Investment efficiency shows a downward trend in retained earnings on assets.  The data highlight the need for a deeper examination of the factors driving these variations and formulating strategies for stabilization.