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 86.73 (%).Trend:Decrease 42.87% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 54.68 (%).Trend:Decrease 36.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 123.35 (%).Trend:Increase 125.59% than previous quarter

Overall: increasing (42.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 185.95 (%).Trend:Decrease 44.54% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 123.31 (%).Trend:Decrease 33.69% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 467.45 (%).Trend:Increase 279.09% than previous quarter

Overall: increasing (151.38%). 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 -18.41 (%).Trend:Increase 105.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -15.1 (%).Trend:Decrease 17.98% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -105.93 (%).Trend:Increase 601.52% than previous quarter

Overall: decreasing (475.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.3 (%).Trend:Increase 9.42% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.53 (%).Trend:Decrease 2.18% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.69 (%).Trend:Increase 29.42% than previous quarter

Overall: increasing (26.6%). 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 -3.96 (%).Trend:Increase 277.14% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -4.98 (%).Trend:Increase 25.76% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -9.17 (%).Trend:Increase 84.14% than previous quarter

Overall: decreasing (131.57%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -1.16 (USD).Trend:Decrease 11700.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.53 (USD).Trend:Increase 31.9% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.27 (USD).Trend:Decrease 16.99% than previous quarter

Overall: decreasing (9.48%). Fluctuation: **Significant** (high variation).



Analyzing Q2 2021 to Q1 2022 data reveals significant fluctuations. Liabilities on revenue and current assets on revenue both increased significantly (42.22% and 151.38% respectively). The ratio of retained earnings to revenue decreased significantly (-475.39%), while the SG&A expense ratio increased (26.6%) with neutral fluctuation. Retained earnings on assets decreased significantly (-131.57%), and earnings per share also decreased significantly (-9.48%).  A very large negative percentage change in one quarter of EPS is noted.