Working Capital Efficiency
The data from Quater 2 in 2021 to Quater 1 in 2022 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 192.51 (%).Trend:Decrease 51.36% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 128.79 (%).Trend:Decrease 33.1% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 350.61 (%).Trend:Increase 172.23% than previous quarter

Overall: increasing (82.13%). 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 -157.63 (%).Trend:Decrease 51.45% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -105.32 (%).Trend:Decrease 33.19% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -331.45 (%).Trend:Increase 214.71% than previous quarter

Overall: decreasing (110.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.06 (%).Trend:Decrease 2.36% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.65 (%).Trend:Increase 3.1% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.07 (%).Trend:Increase 12.32% than previous quarter

Overall: increasing (15.79%). 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 -40.29 (%).Trend:Increase 0.02% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -40.04 (%).Trend:Decrease 0.62% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -41.54 (%).Trend:Increase 3.75% than previous quarter

Overall: decreasing (3.1%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q2 2021 to Q1 2022 shows significant volatility in key metrics. Working capital efficiency saw an overall increase, but with substantial fluctuations, suggesting issues with cash flow management. Cost efficiency, indicated by the ratio of retained earnings to revenue, decreased overall with substantial quarterly variation.  Selling, general, and administrative (SG&A) expense ratios showed a relatively stable increase. Investment efficiency, reflected in retained earnings on assets, decreased slightly overall despite quarterly variations. The findings point to a need to explore the underlying reasons for the high volatility across these areas.