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 117.46 (%).Trend:Decrease 64.1% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 71.92 (%).Trend:Decrease 38.77% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 223.94 (%).Trend:Increase 211.37% than previous quarter

Overall: increasing (90.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 87.31 (%).Trend:Decrease 85.93% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.97 (%).Trend:Decrease 41.62% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 150.19 (%).Trend:Increase 194.66% than previous quarter

Overall: increasing (72.02%). 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 -219.92 (%).Trend:Decrease 53.64% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -156.12 (%).Trend:Decrease 29.01% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -403.12 (%).Trend:Increase 158.21% than previous quarter

Overall: decreasing (83.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.23 (%).Trend:Decrease 7.07% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49.63 (%).Trend:Increase 2.9% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 56.59 (%).Trend:Increase 14.02% than previous quarter

Overall: increasing (17.33%). 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 -39.44 (%).Trend:Increase 31.51% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -40.89 (%).Trend:Increase 3.68% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -39.39 (%).Trend:Decrease 3.67% than previous quarter

Overall: increasing (-0.13%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.1 (USD).Trend:Decrease 138.46% 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 0.13 (USD).Trend:Decrease 208.33% than previous quarter

Overall: increasing (-230.0%). Fluctuation: **Significant** (high variation).



The provided data shows significant volatility in financial performance from Q2 2021 to Q1 2022. Working capital efficiency, as measured by liabilities and current assets on revenue, shows substantial variation, with notable increases and decreases in both.  Cost efficiency shows a consistent, modest increase in the SG&A expense ratio. However, the ratio of retained earnings to revenue and earnings per share show significant variability. Investment efficiency, indicated by retained earnings on assets, also shows considerable fluctuation.