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 15169.26 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 10898.02 (%).Trend:Decrease 28.16% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 37910.57 (%).Trend:Increase 247.87% than previous quarter

Overall: increasing (149.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 82689.34 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50808.78 (%).Trend:Decrease 38.55% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 143027.64 (%).Trend:Increase 181.5% than previous quarter

Overall: increasing (72.97%). 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 -497142.21 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -351196.6 (%).Trend:Decrease 29.36% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -1058405.69 (%).Trend:Increase 201.37% than previous quarter

Overall: decreasing (112.9%). 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 -481.03 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -541.13 (%).Trend:Increase 12.49% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -656.1 (%).Trend:Increase 21.25% than previous quarter

Overall: decreasing (36.39%). Fluctuation: **Significant** (high variation).

Earning Per Share


Across three financial efficiency measures, significant fluctuations occurred during 2021 and 2022.  Liabilities on revenue and current assets on revenue increased overall, but the fluctuations within each quarter were substantial. Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased during this period. Similarly, investment efficiency, measured by retained earnings on assets, also decreased.  These findings highlight the need for further investigation into the underlying causes of the considerable variations.