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 35.25 (%).Trend:Decrease 45.03% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 22.35 (%).Trend:Decrease 36.6% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 60.89 (%).Trend:Increase 172.44% than previous quarter

Overall: increasing (72.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 49.19 (%).Trend:Decrease 47.14% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 33.37 (%).Trend:Decrease 32.16% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 78.98 (%).Trend:Increase 136.68% than previous quarter

Overall: increasing (60.56%). 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 -134.18 (%).Trend:Decrease 51.57% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -87.96 (%).Trend:Decrease 34.45% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -138.27 (%).Trend:Increase 57.2% than previous quarter

Overall: decreasing (3.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.96 (%).Trend:Increase 6.75% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.38 (%).Trend:Increase 3.24% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.07 (%).Trend:Decrease 2.32% than previous quarter

Overall: increasing (0.85%). 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 -85.5 (%).Trend:Decrease 4.68% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -84.43 (%).Trend:Decrease 1.25% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -54.11 (%).Trend:Decrease 35.91% than previous quarter

Overall: increasing (-36.71%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.1 (USD).Trend:Increase 66.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.12 (USD).Trend:Increase 20.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.11 (USD).Trend:Decrease 191.67% than previous quarter

Overall: decreasing (-210.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2022 show a dramatic increase in working capital efficiency metrics, particularly liabilities on revenue. Current assets on revenue also increased overall, though with significant volatility. Cost efficiency, represented by the ratio of retained earnings to revenue, declined with significant fluctuations.  Selling, General, and Administrative (SG&A) expenses generally increased modestly. Investment efficiency decreased significantly with high variation, and earnings per share fell substantially.