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 38.87 (%).Trend:Decrease 49.14% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.86 (%).Trend:Decrease 25.75% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 78.68 (%).Trend:Increase 172.63% than previous quarter

Overall: increasing (102.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 143.46 (%).Trend:Decrease 51.25% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 97.06 (%).Trend:Decrease 32.34% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 186.07 (%).Trend:Increase 91.71% than previous quarter

Overall: increasing (29.7%). 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 -273.21 (%).Trend:Decrease 54.16% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -177.23 (%).Trend:Decrease 35.13% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -490.68 (%).Trend:Increase 176.86% than previous quarter

Overall: decreasing (79.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.66 (%).Trend:Increase 3.91% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.66 (%).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.64 (%).Trend:Increase 4.14% than previous quarter

Overall: increasing (4.14%). 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 -45.32 (%).Trend:Increase 0.29% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -45.53 (%).Trend:Increase 0.46% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -52.62 (%).Trend:Increase 15.57% than previous quarter

Overall: decreasing (16.11%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.32 (USD).Trend:Increase 52.38% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.37 (USD).Trend:Increase 15.62% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.34 (USD).Trend:Decrease 8.11% than previous quarter

Overall: decreasing (6.25%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased dramatically in Q1 2022, after a significant decrease in Q2 and Q3 2021. Current assets on revenue also increased significantly in Q1 2022, after a substantial decline in Q2 and Q3 2021. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue, fluctuating drastically across the three quarters. The Selling, General & Administrative (SG&A) expense ratio, however, displays a small increase over the period, with minimal fluctuation. Investment efficiency shows a significant decrease in retained earnings on assets, with substantial variations. Earnings per share are also decreasing overall, with notable fluctuations.