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 22.44 (%).Trend:Decrease 51.99% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 16.73 (%).Trend:Decrease 25.45% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 52.34 (%).Trend:Increase 212.85% than previous quarter

Overall: increasing (133.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 35.03 (%).Trend:Decrease 48.39% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 22.98 (%).Trend:Decrease 34.4% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 87.15 (%).Trend:Increase 279.24% than previous quarter

Overall: increasing (148.79%). 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 -6.77 (%).Trend:Decrease 30.56% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2.85 (%).Trend:Decrease 57.9% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 0.23 (%).Trend:Decrease 108.07% than previous quarter

Overall: increasing (-103.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.56 (%).Trend:Increase 7.29% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.43 (%).Trend:Decrease 2.85% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.09 (%).Trend:Decrease 7.67% than previous quarter

Overall: decreasing (-10.31%). 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 -3.07 (%).Trend:Increase 40.18% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -1.95 (%).Trend:Decrease 36.48% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 0.06 (%).Trend:Decrease 103.08% than previous quarter

Overall: increasing (-101.95%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.09 (USD).Trend:Decrease 55.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.37 (USD).Trend:Increase 311.11% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.35 (USD).Trend:Decrease 5.41% than previous quarter

Overall: increasing (288.89%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a significant increase in both liabilities and current assets on revenue over the three quarters, demonstrating significant fluctuations.  Cost efficiency shows a slight decrease in the SG&A expense ratio, while the ratio of retained earnings to revenue shows considerable increases, albeit with high variation. Investment efficiency, measured by retained earnings on assets, also shows a considerable increase but with significant variation. Earnings per share, though present, show substantial quarter-to-quarter fluctuations.