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 51.35 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 32.5 (%).Trend:Decrease 36.71% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 96.84 (%).Trend:Increase 197.97% than previous quarter

Overall: increasing (88.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 60.19 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 38.56 (%).Trend:Decrease 35.94% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 127.08 (%).Trend:Increase 229.56% than previous quarter

Overall: increasing (111.13%). 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 72.46 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 49.36 (%).Trend:Decrease 31.88% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 120.91 (%).Trend:Increase 144.96% than previous quarter

Overall: increasing (66.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.02 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.75 (%).Trend:Decrease 2.69% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.75 (%).Trend:Increase 10.26% than previous quarter

Overall: increasing (7.29%). 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 39.7 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 41.6 (%).Trend:Increase 4.79% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 30.78 (%).Trend:Decrease 26.01% than previous quarter

Overall: decreasing (-22.47%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -2.6 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.51 (USD).Trend:Decrease 41.92% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.18 (USD).Trend:Decrease 178.15% than previous quarter

Overall: increasing (-145.38%). Fluctuation: **Significant** (high variation).



The financial data from Q2 2021 to Q1 2022 presents a complex picture. While key working capital and cost efficiency metrics (Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue) all increased substantially, suggesting improvement, Retained Earning on Assets declined significantly.  Earnings Per Share, though initially negative, also increased drastically. SG&A expenses increased only marginally.