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 64.01 (%).Trend:Decrease 59.77% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 43.37 (%).Trend:Decrease 32.24% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 155.5 (%).Trend:Increase 258.54% than previous quarter

Overall: increasing (142.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 124.18 (%).Trend:Decrease 46.62% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 84.13 (%).Trend:Decrease 32.25% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 265.12 (%).Trend:Increase 215.13% than previous quarter

Overall: increasing (113.5%). 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 -367.62 (%).Trend:Decrease 54.71% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -255.02 (%).Trend:Decrease 30.63% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -653.34 (%).Trend:Increase 156.19% than previous quarter

Overall: decreasing (77.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.98 (%).Trend:Decrease 16.92% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.16 (%).Trend:Increase 5.91% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.09 (%).Trend:Decrease 0.33% than previous quarter

Overall: increasing (5.56%). 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 -205.11 (%).Trend:Decrease 12.54% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -185.69 (%).Trend:Decrease 9.47% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -139.64 (%).Trend:Decrease 24.8% than previous quarter

Overall: increasing (-31.92%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.18 (USD).Trend:Decrease 18.18% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.05 (USD).Trend:Decrease 72.22% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.14 (USD).Trend:Increase 180.0% than previous quarter

Overall: increasing (-22.22%). Fluctuation: **Significant** (high variation).



Financial data for Q2 2021 to Q1 2022 indicate substantial volatility in financial metrics. Working capital efficiency (liabilities and current assets relative to revenue) showed a significant increase in Q1 2022 after declining in the previous quarters. Cost efficiency (SG&A ratio) showed a modest increase.  However, the ratio of retained earnings to revenue, earnings per share, and investment efficiency demonstrated substantial fluctuations.