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 61.45 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 40.45 (%).Trend:Decrease 34.17% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 139.73 (%).Trend:Increase 245.44% than previous quarter

Overall: increasing (127.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 70.1 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 53.43 (%).Trend:Decrease 23.78% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 154.44 (%).Trend:Increase 189.05% than previous quarter

Overall: increasing (120.31%). 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 -184.72 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -129.19 (%).Trend:Decrease 30.06% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -471.02 (%).Trend:Increase 264.59% than previous quarter

Overall: decreasing (154.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.79 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.34 (%).Trend:Increase 9.82% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.5 (%).Trend:Increase 23.99% than previous quarter

Overall: increasing (36.16%). 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 -103.56 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -94.36 (%).Trend:Decrease 8.88% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -103.86 (%).Trend:Increase 10.07% than previous quarter

Overall: decreasing (0.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.16 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.27 (USD).Trend:Increase 68.75% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.1 (USD).Trend:Decrease 137.04% than previous quarter

Overall: decreasing (-162.5%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2021 to Q1 2022 reveals a pattern of substantial fluctuations.  Working capital efficiency, measured by liabilities and current assets on revenue, is increasing significantly.  Cost efficiency, as indicated by the ratio of retained earnings to revenue, is decreasing. The Selling, General & Administrative (SG&A) expense ratio is increasing steadily. Invest efficiency, with retained earnings on assets, shows a slight overall decrease.  Earnings per share are also experiencing substantial decline.