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 97.36 (%).Trend:Decrease 32.38% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 65.59 (%).Trend:Decrease 32.63% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 191.88 (%).Trend:Increase 192.54% than previous quarter

Overall: increasing (97.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 63.41 (%).Trend:Decrease 40.58% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 45.03 (%).Trend:Decrease 28.99% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 132.8 (%).Trend:Increase 194.91% than previous quarter

Overall: increasing (109.43%). 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 -36.04 (%).Trend:Decrease 28.25% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -15.42 (%).Trend:Decrease 57.21% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 45.54 (%).Trend:Decrease 395.33% than previous quarter

Overall: increasing (-226.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.55 (%).Trend:Decrease 5.04% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.08 (%).Trend:Decrease 4.45% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.64 (%).Trend:Decrease 24.21% than previous quarter

Overall: decreasing (-27.58%). Fluctuation: **Neutral** (moderate variation).


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 -10.12 (%).Trend:Increase 48.39% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -6.73 (%).Trend:Decrease 33.5% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 7.09 (%).Trend:Decrease 205.35% than previous quarter

Overall: increasing (-170.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -2.46 (USD).Trend:Increase 117.7% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.23 (USD).Trend:Decrease 50.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -2.23 (USD).Trend:Increase 81.3% than previous quarter

Overall: increasing (-9.35%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 through Q1 2022 reveal fluctuating trends.  Working capital efficiency shows rising liabilities on revenue, while current assets remain in a negative trend.  Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue, yet the SG&A expense ratio remains stable and moderately decreasing. Investment efficiency shows a declining retained earnings-on-assets ratio. Earnings per share continue to decline.  The volatile nature of these key financial metrics demands a thorough review and proactive mitigation strategies.