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 67.67 (%).Trend:Increase 36.13% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 70.87 (%).Trend:Increase 4.73% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 208.72 (%).Trend:Increase 194.51% than previous quarter

Overall: increasing (208.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 24.83 (%).Trend:Increase 50.48% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 17.75 (%).Trend:Decrease 28.51% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 51.42 (%).Trend:Increase 189.69% than previous quarter

Overall: increasing (107.09%). 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 -303.16 (%).Trend:Decrease 3.65% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -193.63 (%).Trend:Decrease 36.13% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -362.92 (%).Trend:Increase 87.43% than previous quarter

Overall: decreasing (19.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -66.59 (%).Trend:Increase 0.39% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -71.36 (%).Trend:Increase 7.16% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -61.95 (%).Trend:Decrease 13.19% than previous quarter

Overall: increasing (-6.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.53 (USD).Trend:Decrease 81.21% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.98 (USD).Trend:Increase 273.58% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.86 (USD).Trend:Decrease 6.06% than previous quarter

Overall: decreasing (250.94%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2022 exhibit significant fluctuations in working capital efficiency. Liabilities on revenue increased sharply, followed by a decrease. Current assets on revenue also saw substantial fluctuations with a significant increase in Q1 2022. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a decreasing trend, though with large variations. Invest efficiency shows a slight upward trend in retained earnings on assets. Earning per share shows an overall decreasing trend but with substantial volatility.