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 49.66 (%).Trend:Decrease 34.83% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 27.94 (%).Trend:Decrease 43.74% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 82.86 (%).Trend:Increase 196.56% than previous quarter

Overall: increasing (66.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 85.68 (%).Trend:Decrease 43.33% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 49.34 (%).Trend:Decrease 42.41% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 168.39 (%).Trend:Increase 241.28% than previous quarter

Overall: increasing (96.53%). 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 -55.68 (%).Trend:Decrease 51.59% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -51.09 (%).Trend:Decrease 8.24% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -184.93 (%).Trend:Increase 261.97% than previous quarter

Overall: decreasing (232.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.05 (%).Trend:Decrease 8.62% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.06 (%).Trend:Increase 0.03% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.61 (%).Trend:Increase 4.99% than previous quarter

Overall: increasing (5.02%). Fluctuation: **Little** (low 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 -29.93 (%).Trend:Decrease 1.58% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -48.51 (%).Trend:Increase 62.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -56.45 (%).Trend:Increase 16.37% than previous quarter

Overall: decreasing (88.61%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -1.68 (USD).Trend:Increase 51.35% than previous quarter
Year 2021 Quarter 3: Earning Per Share -4.62 (USD).Trend:Increase 175.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.86 (USD).Trend:Decrease 81.39% than previous quarter

Overall: increasing (-48.81%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2021 to Q1 2022 display a complex financial picture. Working capital efficiency exhibits significant fluctuations, with both liabilities and current assets on revenue increasing. Cost efficiency shows a pronounced decline in the ratio of retained earnings to revenue, while the SG&A expense ratio shows a minor increase. Investment efficiency and earnings per share are also decreasing. Overall, the trend indicates potential challenges.