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 33.53 (%).Trend:Decrease 45.08% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 21.63 (%).Trend:Decrease 35.49% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 88.74 (%).Trend:Increase 310.26% than previous quarter

Overall: increasing (164.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 139.83 (%).Trend:Decrease 49.13% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 103.38 (%).Trend:Decrease 26.07% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 438.27 (%).Trend:Increase 323.94% than previous quarter

Overall: increasing (213.43%). 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 162.09 (%).Trend:Decrease 49.35% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 117.48 (%).Trend:Decrease 27.52% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 504.47 (%).Trend:Increase 329.41% than previous quarter

Overall: increasing (211.23%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.41 (%).Trend:Increase 11.83% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.35 (%).Trend:Increase 8.66% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.08 (%).Trend:Increase 81.03% than previous quarter

Overall: increasing (96.7%). Fluctuation: **Significant** (high 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 44.31 (%).Trend:Decrease 1.82% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 44.9 (%).Trend:Increase 1.33% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 43.67 (%).Trend:Decrease 2.74% than previous quarter

Overall: decreasing (-1.44%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.61 (USD).Trend:Increase 662.5% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.67 (USD).Trend:Increase 9.84% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.52 (USD).Trend:Decrease 22.39% than previous quarter

Overall: increasing (-14.75%). Fluctuation: **Significant** (high variation).



The financial statements reveal significant volatility in working capital efficiency.  Liabilities and current assets on revenue demonstrate substantial quarter-to-quarter fluctuations, with notable increases and decreases in percentages.  Cost efficiency, as seen through retained earnings and SG&A ratios, also displays a high degree of variability.  In contrast, investment efficiency, as measured by retained earnings on assets, shows limited quarter-to-quarter shifts.  Earnings per share, while increasing in the overall trend, display considerable fluctuations.