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 65.86 (%).Trend:Decrease 38.1% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 43.34 (%).Trend:Decrease 34.19% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 159.54 (%).Trend:Increase 268.11% than previous quarter

Overall: increasing (142.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 711.88 (%).Trend:Decrease 52.56% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 434.54 (%).Trend:Decrease 38.96% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1245.59 (%).Trend:Increase 186.65% than previous quarter

Overall: increasing (74.97%). 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 -899.86 (%).Trend:Decrease 49.39% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -604.59 (%).Trend:Decrease 32.81% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2217.67 (%).Trend:Increase 266.81% than previous quarter

Overall: decreasing (146.45%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 81.94 (%).Trend:Decrease 3.33% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 81.76 (%).Trend:Decrease 0.22% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 116.97 (%).Trend:Increase 43.07% than previous quarter

Overall: increasing (42.75%). 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 -114.85 (%).Trend:Increase 6.34% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -125.76 (%).Trend:Increase 9.5% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -154.99 (%).Trend:Increase 23.24% than previous quarter

Overall: decreasing (34.95%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q2 2021 to Q1 2022 data reveals considerable changes. Liabilities on Revenue increased by 142.24%, while Current Assets on Revenue showed an increase of 74.97%, indicating significant working capital fluctuations.  Cost efficiency worsened with a 146.45% decrease in the Ratio of Retained Earnings to Revenue; conversely, SG&A expenses increased by 42.75%.  Retained Earnings on Assets decreased by 34.95%, indicating substantial volatility.