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 38.05 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.19 (%).Trend:Decrease 31.17% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 72.38 (%).Trend:Increase 176.37% than previous quarter

Overall: increasing (90.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 90.46 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 65.45 (%).Trend:Decrease 27.65% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 132.08 (%).Trend:Increase 101.8% than previous quarter

Overall: increasing (46.01%). 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 52.82 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 39.37 (%).Trend:Decrease 25.46% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 59.15 (%).Trend:Increase 50.24% than previous quarter

Overall: increasing (11.98%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.55 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.6 (%).Trend:Increase 0.2% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.59 (%).Trend:Increase 4.02% than previous quarter

Overall: increasing (4.24%). 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 33.66 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 36.19 (%).Trend:Increase 7.52% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 23.17 (%).Trend:Decrease 35.98% than previous quarter

Overall: decreasing (-31.16%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 2.22 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.49 (USD).Trend:Increase 57.21% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.12 (USD).Trend:Decrease 67.91% than previous quarter

Overall: decreasing (-49.55%). Fluctuation: **Significant** (high variation).



The data indicates significant fluctuations in working capital efficiency, with both liabilities and current assets showing substantial increases, though with high variability. Cost efficiency is mixed, with some improvement in retained earnings but a small increase in SG&A.  Investment efficiency is a key concern, showing substantial declines in retained earnings on assets and earnings per share.  Addressing the volatility and the decline in investment efficiency should be prioritized.