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 21.62 (%).Trend:Decrease 49.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 13.92 (%).Trend:Decrease 35.62% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 39.24 (%).Trend:Increase 181.9% than previous quarter

Overall: increasing (81.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 242.5 (%).Trend:Decrease 52.11% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 165.83 (%).Trend:Decrease 31.62% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 557.91 (%).Trend:Increase 236.43% than previous quarter

Overall: increasing (130.07%). 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 -208.23 (%).Trend:Decrease 57.13% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -126.68 (%).Trend:Decrease 39.16% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -352.05 (%).Trend:Increase 177.9% than previous quarter

Overall: decreasing (69.07%). 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 -79.26 (%).Trend:Decrease 9.46% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -69.57 (%).Trend:Decrease 12.23% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -56.88 (%).Trend:Decrease 18.24% than previous quarter

Overall: increasing (-28.24%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.08 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.22 (USD).Trend:Increase 175.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 104.55% than previous quarter

Overall: decreasing (-112.5%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations in Q2 2021 to Q1 2022. Liabilities on revenue increased significantly in Q1 2022, and current assets on revenue followed a similar pattern of substantial increase in Q1 2022, suggesting potential asset management and financial leverage issues.  Cost efficiency, measured by the ratio of retained earnings to revenue, demonstrates a consistent decreasing trend. Investment efficiency, using retained earnings on assets, also shows a generally decreasing trend, implying a possible decline in the return on assets.  Earnings per share saw a significant increase in Q3 2021, followed by a substantial decline in Q1 2022, indicating a volatility in profitability.