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 20.44 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 16.55 (%).Trend:Decrease 19.03% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 43.89 (%).Trend:Increase 165.2% than previous quarter

Overall: increasing (114.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 115.22 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 51.54 (%).Trend:Decrease 55.27% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 123.1 (%).Trend:Increase 138.84% than previous quarter

Overall: increasing (6.84%). 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 82.4 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 50.89 (%).Trend:Decrease 38.24% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 110.04 (%).Trend:Increase 116.23% than previous quarter

Overall: increasing (33.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 11.72 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 11.07 (%).Trend:Decrease 5.55% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 8.17 (%).Trend:Decrease 26.2% than previous quarter

Overall: decreasing (-30.29%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.55 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.23 (USD).Trend:Decrease 58.18% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.53 (USD).Trend:Increase 130.43% than previous quarter

Overall: decreasing (-3.64%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2021 to Q1 2022 exhibits significant fluctuations. Working capital efficiency shows a stark increase in liabilities on revenue (114.73%) and a modest increase in current assets on revenue (6.84%).  Cost efficiency, as indicated by the ratio of retained earnings to revenue, also increased (33.54%).  However, investment efficiency decreased by -30.29%, while earnings per share (EPS) declined moderately (-3.64%).