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 75.57 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 47.65 (%).Trend:Decrease 36.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 133.29 (%).Trend:Increase 179.73% than previous quarter

Overall: increasing (76.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 93.16 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 59.3 (%).Trend:Decrease 36.35% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 184.72 (%).Trend:Increase 211.5% than previous quarter

Overall: increasing (98.28%). 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 -57.79 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -34.66 (%).Trend:Decrease 40.02% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -99.16 (%).Trend:Increase 186.09% than previous quarter

Overall: decreasing (71.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.13 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.42 (%).Trend:Decrease 3.21% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.69 (%).Trend:Increase 1.26% than previous quarter

Overall: decreasing (-1.99%). 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 -19.75 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -18.58 (%).Trend:Decrease 5.92% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -16.67 (%).Trend:Decrease 10.28% than previous quarter

Overall: increasing (-15.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.67 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.12 (USD).Trend:Increase 67.16% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 50.89% than previous quarter

Overall: decreasing (-17.91%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2022 show a mixed picture of financial performance. Working capital efficiency shows significant increases in both liabilities and current assets on revenue, with notable fluctuations. Cost efficiency shows a noteworthy decrease in the ratio of retained earnings to revenue, and the SG&A expense ratio reveals a steady decrease. Investment efficiency, measured by retained earnings on assets, shows a consistent decline. Earnings per share decreased overall, with considerable quarter-to-quarter variations.