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 46.17 (%).Trend:Decrease 60.46% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.51 (%).Trend:Decrease 36.08% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 80.52 (%).Trend:Increase 172.86% than previous quarter

Overall: increasing (74.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 102.48 (%).Trend:Decrease 52.36% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 74.42 (%).Trend:Decrease 27.38% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 224.54 (%).Trend:Increase 201.72% than previous quarter

Overall: increasing (119.11%). 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 53.92 (%).Trend:Decrease 47.28% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 41.06 (%).Trend:Decrease 23.85% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 153.85 (%).Trend:Increase 274.7% than previous quarter

Overall: increasing (185.33%). 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 19.77 (%).Trend:Increase 12.59% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 22.47 (%).Trend:Increase 13.66% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 29.3 (%).Trend:Increase 30.4% than previous quarter

Overall: increasing (48.2%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.65 (USD).Trend:Increase 195.45% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.38 (USD).Trend:Increase 112.31% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.22 (USD).Trend:Decrease 11.59% than previous quarter

Overall: increasing (87.69%). Fluctuation: **Significant** (high variation).



The provided financial statements reveal substantial fluctuations in key financial metrics from Q2 2021 to Q1 2022.  Working capital efficiency, as measured by liabilities and current assets on revenue, has seen increases, but with considerable quarterly volatility. Cost efficiency, specifically the ratio of retained earnings to revenue, experienced a notable increase, though it also exhibited substantial variation.  Investment efficiency, represented by retained earnings on assets, displays a moderate, steady upward trend. Earnings per share have also increased, but with significant volatility.  The overall picture points to inconsistent financial performance.