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 32.06 (%).Trend:Decrease 58.48% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 20.23 (%).Trend:Decrease 36.9% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 74.2 (%).Trend:Increase 266.78% than previous quarter

Overall: increasing (131.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 68.03 (%).Trend:Decrease 57.49% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 47.01 (%).Trend:Decrease 30.9% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 172.1 (%).Trend:Increase 266.09% than previous quarter

Overall: increasing (152.98%). 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 22.49 (%).Trend:Decrease 45.13% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 17.6 (%).Trend:Decrease 21.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 65.79 (%).Trend:Increase 273.81% than previous quarter

Overall: increasing (192.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.11 (%).Trend:Decrease 18.49% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.47 (%).Trend:Increase 1.49% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.62 (%).Trend:Increase 16.96% than previous quarter

Overall: increasing (18.71%). 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 18.77 (%).Trend:Increase 34.26% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 21.84 (%).Trend:Increase 16.36% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 22.01 (%).Trend:Increase 0.78% than previous quarter

Overall: increasing (17.26%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 2.95 (USD).Trend:Increase 1635.29% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.74 (USD).Trend:Increase 60.68% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.72 (USD).Trend:Decrease 84.81% than previous quarter

Overall: decreasing (-75.59%). Fluctuation: **Significant** (high variation).



Financial statements reveal significant fluctuation in working capital efficiency, cost efficiency, and earning per share.  Liabilities and current assets on revenue show a large increase and decrease pattern in the specified quarters. The ratio of retained earnings to revenue also shows a substantial increase and decrease pattern across the quarters. SG&A expense ratio shows minimal changes, with a slight overall increase.  Investment efficiency demonstrates a consistent upward trend with little fluctuation. The earning per share, however, displays a large increase in Q2 2021 then a significant decrease in Q1 2022, after substantial increases in previous quarters.