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 150.36 (%).Trend:Increase 14.52% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 216.45 (%).Trend:Increase 43.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 408.98 (%).Trend:Increase 88.95% than previous quarter

Overall: increasing (172.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 429.02 (%).Trend:Decrease 16.38% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 348.92 (%).Trend:Decrease 18.67% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 825.07 (%).Trend:Increase 136.46% than previous quarter

Overall: increasing (92.32%). 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 -946.86 (%).Trend:Decrease 38.98% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -538.99 (%).Trend:Decrease 43.08% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -1039.1 (%).Trend:Increase 92.79% than previous quarter

Overall: decreasing (9.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.33 (%).Trend:Increase 20.14% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.03 (%).Trend:Decrease 10.21% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.22 (%).Trend:Decrease 2.79% than previous quarter

Overall: decreasing (-12.71%). 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 -198.9 (%).Trend:Decrease 24.62% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -143.21 (%).Trend:Decrease 28.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -117.4 (%).Trend:Decrease 18.02% than previous quarter

Overall: increasing (-40.98%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.04 (USD).Trend:Increase 300.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.2 (USD).Trend:Decrease 600.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.26 (USD).Trend:Decrease 230.0% than previous quarter

Overall: increasing (550.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2022 demonstrate significant volatility across key financial metrics. Working capital efficiency indicates increasing liabilities on revenue with high variation, while current assets on revenue also increased with substantial fluctuation. Cost efficiency shows a decreasing trend in SG&A expense ratios but exhibits substantial variation in the retained earnings to revenue ratio. Investment efficiency reveals an increasing trend in retained earnings on assets. Earnings per share displayed significant variation across quarters.