Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 1 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 1: Liabilities on Revenue 92.35 (%).Trend:Increase 191.42% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 68.44 (%).Trend:Decrease 25.89% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 59.55 (%).Trend:Decrease 12.99% than previous quarter

Overall: decreasing (-35.52%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 189.93 (%).Trend:Increase 163.9% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 141.35 (%).Trend:Decrease 25.58% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 176.53 (%).Trend:Increase 24.89% than previous quarter

Overall: decreasing (-7.06%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 1 in 2021 to Quater 1 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 75.0 (%).Trend:Increase 27.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 56.47 (%).Trend:Decrease 24.71% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 81.33 (%).Trend:Increase 44.02% than previous quarter

Overall: increasing (8.44%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.61 (%).Trend:Decrease 42.57% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.87 (%).Trend:Increase 29.7% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.92 (%).Trend:Increase 20.77% than previous quarter

Overall: increasing (56.64%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 1 in 2021 to Quater 1 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 1: Retained Earning on Assets 16.77 (%).Trend:Decrease 35.4% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 17.89 (%).Trend:Increase 6.68% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 15.92 (%).Trend:Decrease 11.01% than previous quarter

Overall: decreasing (-5.07%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -6.59 (USD).Trend:Decrease 944.87% than previous quarter
Year 2021 Quarter 2: Earning Per Share -4.65 (USD).Trend:Decrease 29.44% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.07 (USD).Trend:Decrease 101.51% than previous quarter

Overall: increasing (-101.06%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a decrease in liabilities on revenue (-35.52%) and current assets on revenue (-7.06%) from Q1 2021 to Q1 2022. Cost efficiency suggests an increase in the ratio of retained earnings to revenue (8.44%) but a larger increase in SG&A expense ratio (56.64%). Investment efficiency, as measured by retained earnings on assets, is decreasing (-5.07%). Earning per share is significantly increasing, but still negative in Q1 2022.  The data reveals conflicting trends within the company's financial performance, highlighting the need for a deeper investigation to identify the driving factors behind these changes.