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 134.06 (%).Trend:Decrease 49.56% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 88.86 (%).Trend:Decrease 33.72% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 246.73 (%).Trend:Increase 177.66% than previous quarter

Overall: increasing (84.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 108.64 (%).Trend:Decrease 48.25% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 63.28 (%).Trend:Decrease 41.75% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 143.98 (%).Trend:Increase 127.53% than previous quarter

Overall: increasing (32.53%). 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 -76.9 (%).Trend:Decrease 49.61% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -55.85 (%).Trend:Decrease 27.37% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -215.06 (%).Trend:Increase 285.07% than previous quarter

Overall: decreasing (179.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -19.14 (%).Trend:Increase 1.06% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -21.4 (%).Trend:Increase 11.81% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -31.25 (%).Trend:Increase 46.03% than previous quarter

Overall: decreasing (63.27%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows substantial fluctuations, with liabilities on revenue rising significantly in Q1 2022 after a continuous decrease in the prior quarters.  Current assets on revenue also show a significant upward trend in Q1 2022, although still decreasing during Q2 and Q3 2021. Cost efficiency, represented by the ratio of retained earnings to revenue, exhibits a steep downward trend that sharply increases in Q1 2022. Investment efficiency indicates a slight overall decrease in retained earnings on assets, but with substantial volatility.