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 157.38 (%).Trend:Decrease 52.33% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 122.88 (%).Trend:Decrease 21.92% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 411.54 (%).Trend:Increase 234.91% than previous quarter

Overall: increasing (161.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 314.66 (%).Trend:Decrease 54.91% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 214.38 (%).Trend:Decrease 31.87% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 490.59 (%).Trend:Increase 128.84% than previous quarter

Overall: increasing (55.91%). 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 -1264.18 (%).Trend:Decrease 46.98% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -902.54 (%).Trend:Decrease 28.61% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2468.07 (%).Trend:Increase 173.46% than previous quarter

Overall: decreasing (95.23%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 78.86 (%).Trend:Decrease 0.19% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 84.0 (%).Trend:Increase 6.52% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 71.84 (%).Trend:Decrease 14.48% than previous quarter

Overall: decreasing (-8.9%). 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 -217.39 (%).Trend:Increase 9.59% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -230.74 (%).Trend:Increase 6.14% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -284.44 (%).Trend:Increase 23.27% than previous quarter

Overall: decreasing (30.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.97 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.3 (USD).Trend:Increase 34.02% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.35 (USD).Trend:Decrease 73.08% than previous quarter

Overall: increasing (-63.92%). Fluctuation: **Significant** (high variation).



Financial data (Q2 2021 - Q1 2022) reveals significant fluctuations. Liabilities and current assets on revenue showed overall increases, implying growth but substantial variability. The ratio of retained earnings to revenue decreased sharply, suggesting inconsistent profitability. SG&A expenses showed a small overall decrease with low variation, indicating relatively stable cost management. Retained earnings on assets and earnings per share also significantly fluctuated.