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 23.33 (%).Trend:Decrease 49.08% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 16.07 (%).Trend:Decrease 31.12% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 55.49 (%).Trend:Increase 245.3% than previous quarter

Overall: increasing (137.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 54.13 (%).Trend:Decrease 50.57% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 38.29 (%).Trend:Decrease 29.26% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 114.44 (%).Trend:Increase 198.88% than previous quarter

Overall: increasing (111.42%). 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 13.91 (%).Trend:Decrease 43.11% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 10.17 (%).Trend:Decrease 26.89% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 32.22 (%).Trend:Increase 216.81% than previous quarter

Overall: increasing (131.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.99 (%).Trend:Increase 0.74% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.51 (%).Trend:Increase 2.26% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.54 (%).Trend:Decrease 12.63% than previous quarter

Overall: decreasing (-10.66%). 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 10.16 (%).Trend:Increase 15.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 10.69 (%).Trend:Increase 5.22% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 12.6 (%).Trend:Increase 17.87% than previous quarter

Overall: increasing (24.02%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 1.3 (USD).Trend:Increase 103.12% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.68 (USD).Trend:Increase 29.23% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.42 (USD).Trend:Decrease 15.48% than previous quarter

Overall: increasing (9.23%). Fluctuation: **Neutral** (moderate variation).



The financial statements reveal significant volatility across key metrics.  Working capital efficiency exhibits substantial fluctuation, with liabilities on revenue increasing sharply in Q1 2022 before declining.  Current assets on revenue also demonstrate substantial variation.  Cost efficiency, while showing a slight decrease in SG&A expenses overall, experiences little fluctuation.  Investment efficiency displays a consistent uptrend in retained earnings on assets. Earnings per share, however, show substantial variation with fluctuating increases and decreases.  The overall financial performance displays an unsteady pattern and requires further analysis to determine underlying causes and trends.