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 45.84 (%).Trend:Decrease 37.43% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 35.16 (%).Trend:Decrease 23.3% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 77.36 (%).Trend:Increase 120.02% than previous quarter

Overall: increasing (68.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 79.76 (%).Trend:Decrease 43.48% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 59.38 (%).Trend:Decrease 25.55% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 130.71 (%).Trend:Increase 120.12% than previous quarter

Overall: increasing (63.88%). 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 10.52 (%).Trend:Decrease 35.62% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 8.17 (%).Trend:Decrease 22.34% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 25.27 (%).Trend:Increase 209.3% than previous quarter

Overall: increasing (140.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.96 (%).Trend:Decrease 7.9% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.96 (%).Trend:Decrease 4.01% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.43 (%).Trend:Increase 6.14% than previous quarter

Overall: increasing (1.88%). 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 5.28 (%).Trend:Increase 31.34% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 6.19 (%).Trend:Increase 17.23% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 8.07 (%).Trend:Increase 30.37% than previous quarter

Overall: increasing (52.84%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.55 (USD).Trend:Increase 205.56% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.85 (USD).Trend:Increase 54.55% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 70.59% than previous quarter

Overall: decreasing (-54.55%). Fluctuation: **Significant** (high variation).



2021-2022 financial statements show large variations across key metrics. Working capital efficiency, particularly liabilities and current assets on revenue, demonstrate substantial volatility.  Cost efficiency, reflected in a decreasing retained earnings to revenue ratio, suggests potential challenges. SG&A expense ratio reveals a minor increase. Investment efficiency indicates a steady increase in retained earnings on assets. Earnings per share show a volatile trend.