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 47.87 (%).Trend:Decrease 45.57% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.75 (%).Trend:Decrease 33.67% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 50.28 (%).Trend:Increase 58.36% than previous quarter

Overall: increasing (5.03%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 166.01 (%).Trend:Decrease 73.71% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 98.72 (%).Trend:Decrease 40.53% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 184.02 (%).Trend:Increase 86.41% than previous quarter

Overall: increasing (10.85%). 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 -44.1 (%).Trend:Decrease 60.34% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -26.97 (%).Trend:Decrease 38.84% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -77.5 (%).Trend:Increase 187.36% than previous quarter

Overall: decreasing (75.74%). 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 -16.3 (%).Trend:Decrease 0.73% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -16.89 (%).Trend:Increase 3.62% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -24.8 (%).Trend:Increase 46.83% than previous quarter

Overall: decreasing (52.15%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.65 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.85 (USD).Trend:Increase 30.77% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.86 (USD).Trend:Increase 1.18% than previous quarter

Overall: decreasing (32.31%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2021 to Q1 2022 show mixed results. Liabilities on revenue increased by 5.03%, but with notable quarterly fluctuations. Current assets on revenue increased by 10.85%, demonstrating notable volatility.  Cost efficiency (ratio of retained earnings to revenue) showed a substantial decrease ( -75.74%), with large quarterly variations.  Investment efficiency (retained earnings on assets) decreased by 52.15% with considerable changes. Earnings per share also declined substantially, by 32.31% with notable fluctuations.