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 41.44 (%).Trend:Decrease 47.91% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 30.56 (%).Trend:Decrease 26.25% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 60.88 (%).Trend:Increase 99.21% than previous quarter

Overall: increasing (46.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 57.39 (%).Trend:Decrease 47.48% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 38.66 (%).Trend:Decrease 32.64% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 88.73 (%).Trend:Increase 129.51% than previous quarter

Overall: increasing (54.61%). 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 1.76 (%).Trend:Decrease 81.28% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 0.25 (%).Trend:Decrease 85.8% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2.41 (%).Trend:Decrease 1064.0% than previous quarter

Overall: decreasing (-236.93%). 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 0.63 (%).Trend:Decrease 56.55% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 0.15 (%).Trend:Decrease 76.19% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -0.63 (%).Trend:Decrease 520.0% than previous quarter

Overall: decreasing (-200.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.28 (USD).Trend:Increase 40.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.33 (USD).Trend:Increase 17.86% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 133.33% than previous quarter

Overall: increasing (-139.29%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2021 to Q1 2022 demonstrates high volatility across key metrics. Liabilities on revenue increased by 46.91%, despite substantial quarterly variations. Current assets on revenue also increased overall (54.61%), with significant fluctuations. However, cost efficiency, as measured by the ratio of retained earnings to revenue, decreased significantly (-236.93%) with substantial quarter-to-quarter fluctuations. Investment efficiency, as measured by retained earnings on assets, also saw a substantial decline (-200.00%). Earnings per share increased overall in the negative direction (-139.29%).