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 80.25 (%).Trend:Decrease 29.3% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 56.87 (%).Trend:Decrease 29.13% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 185.06 (%).Trend:Increase 225.41% than previous quarter

Overall: increasing (130.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 44.07 (%).Trend:Decrease 50.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 29.15 (%).Trend:Decrease 33.86% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 109.52 (%).Trend:Increase 275.71% than previous quarter

Overall: increasing (148.51%). 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 -338.45 (%).Trend:Decrease 49.15% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -212.45 (%).Trend:Decrease 37.23% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -487.91 (%).Trend:Increase 129.66% than previous quarter

Overall: decreasing (44.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -130.87 (%).Trend:Increase 6.24% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -130.77 (%).Trend:Decrease 0.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -119.2 (%).Trend:Decrease 8.85% than previous quarter

Overall: increasing (-8.92%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue increased dramatically in Q1 2022 after a decline in the preceding quarters. Current assets on revenue also followed a similar pattern, increasing dramatically in Q1 2022. Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates a decreasing trend overall despite substantial quarter-to-quarter variations. Investment efficiency displays an overall increase with significant volatility across the three quarters.