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 reveals substantial variation. Liabilities on revenue decreased in Q2 and Q3 2021, then sharply increased in Q1 2022.  Current assets on revenue also exhibited a similar pattern of decrease followed by a substantial rise. Cost efficiency, measured by the ratio of retained earnings to revenue, consistently decreased before a dramatic increase in Q1 2022. Investment efficiency displays a downward trend in retained earnings on assets across the quarters, with significant variation.