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 18.72 (%).Trend:Decrease 40.61% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 13.69 (%).Trend:Decrease 26.87% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 33.94 (%).Trend:Increase 147.92% than previous quarter

Overall: increasing (81.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 21.15 (%).Trend:Decrease 39.03% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 15.37 (%).Trend:Decrease 27.33% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 37.23 (%).Trend:Increase 142.23% than previous quarter

Overall: increasing (76.03%). 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 4.89 (%).Trend:Decrease 35.99% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 4.01 (%).Trend:Decrease 18.0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 12.75 (%).Trend:Increase 217.96% than previous quarter

Overall: increasing (160.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.77 (%).Trend:Decrease 0.43% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.65 (%).Trend:Decrease 0.47% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.16 (%).Trend:Decrease 1.91% than previous quarter

Overall: decreasing (-2.37%). 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 6.75 (%).Trend:Increase 11.2% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 7.83 (%).Trend:Increase 16.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 10.53 (%).Trend:Increase 34.48% than previous quarter

Overall: increasing (56.0%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 1.27 (USD).Trend:Increase 58.75% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.97 (USD).Trend:Increase 55.12% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.86 (USD).Trend:Decrease 56.35% than previous quarter

Overall: decreasing (-32.28%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2021 to Q1 2022 reveals substantial fluctuations in working capital efficiency metrics. Liabilities and current assets on revenue exhibit significant increases and decreases across the periods.  Cost efficiency, as measured by SG&A, demonstrates a small decline.  Investment efficiency, with retained earnings on assets, shows a positive trend, albeit with moderate variation. Earnings per share, however, displays a significant drop from the third quarter of 2021 to the first quarter of 2022, highlighting a considerable risk.