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 40.93 (%).Trend:Decrease 46.88% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 30.4 (%).Trend:Decrease 25.73% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 147.18 (%).Trend:Increase 384.14% than previous quarter

Overall: increasing (259.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 859.54 (%).Trend:Decrease 54.04% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 564.24 (%).Trend:Decrease 34.36% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1252.95 (%).Trend:Increase 122.06% than previous quarter

Overall: increasing (45.77%). 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 -165.82 (%).Trend:Decrease 43.35% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -126.52 (%).Trend:Decrease 23.7% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -440.9 (%).Trend:Increase 248.48% than previous quarter

Overall: decreasing (165.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 85.54 (%).Trend:Increase 7.45% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 89.18 (%).Trend:Increase 4.26% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 113.41 (%).Trend:Increase 27.17% than previous quarter

Overall: increasing (32.58%). Fluctuation: **Neutral** (moderate 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 -17.35 (%).Trend:Increase 13.62% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -20.14 (%).Trend:Increase 16.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -26.64 (%).Trend:Increase 32.27% than previous quarter

Overall: decreasing (53.54%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.52 (USD).Trend:Increase 205.88% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.99 (USD).Trend:Increase 90.38% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.97 (USD).Trend:Decrease 2.02% than previous quarter

Overall: decreasing (86.54%). Fluctuation: **Significant** (high variation).



Analyzing Q2 2021 to Q1 2022, liabilities on revenue increased substantially (259.59%) with significant fluctuation, while current assets on revenue increased moderately (45.77%) with significant variation. Cost efficiency shows a substantial decrease in the ratio of retained earnings to revenue (-165.89%) with significant variation, coupled with a notable increase in SG&A expenses (32.58%) with moderate fluctuation. Investment efficiency metrics show decreasing retained earnings on assets (-53.54%) with significant variation. Earnings per share decreased (-86.54%) with significant fluctuation, indicating continued challenges in generating profits.