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 46760000000.0 (%).Trend:Increase 8.07% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 47680000000.0 (%).Trend:Increase 1.97% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 46580000000.0 (%).Trend:Decrease 2.31% than previous quarter

Overall: decreasing (-0.38%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 78220000000.0 (%).Trend:Increase 0.6% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 80120000000.0 (%).Trend:Increase 2.43% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 66070000000.0 (%).Trend:Decrease 17.54% than previous quarter

Overall: decreasing (-15.53%). Fluctuation: **Little** (low 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 -118300000000.0 (%).Trend:Increase 0.67% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -117150000000.0 (%).Trend:Decrease 0.97% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -117680000000.0 (%).Trend:Increase 0.45% than previous quarter

Overall: increasing (-0.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16540000000.0 (%).Trend:Increase 116.21% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26390000000.0 (%).Trend:Increase 59.55% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9840000000.0 (%).Trend:Decrease 62.71% than previous quarter

Overall: decreasing (-40.51%). Fluctuation: **Significant** (high 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 -20.5 (%).Trend:Decrease 0.34% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -20.26 (%).Trend:Decrease 1.17% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -20.14 (%).Trend:Decrease 0.59% than previous quarter

Overall: increasing (-1.76%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.57 (USD).Trend:Increase 9.62% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.39 (USD).Trend:Decrease 31.58% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.04 (USD).Trend:Decrease 89.74% than previous quarter

Overall: increasing (-92.98%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2021 to Q1 2022 show a mixed picture.  Working capital efficiency shows liabilities on revenue slightly decreasing, while current assets are decreasing significantly. Cost efficiency shows a slight, but fluctuating, increase in the ratio of retained earnings to revenue, and a large decrease in the SG&A expense ratio.  Investment efficiency shows a slight decrease in retained earnings on assets, while earnings per share reveal large negative changes and high volatility.  The results point to fluctuating cost management, asset utilization, and profit generation. Further investigation is needed.