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 46.02 (%).Trend:Decrease 44.93% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 35.02 (%).Trend:Decrease 23.9% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 86.92 (%).Trend:Increase 148.2% than previous quarter

Overall: increasing (88.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 42.13 (%).Trend:Decrease 48.23% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 32.98 (%).Trend:Decrease 21.72% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 127.07 (%).Trend:Increase 285.29% than previous quarter

Overall: increasing (201.61%). 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 -12.1 (%).Trend:Decrease 55.0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -6.38 (%).Trend:Decrease 47.27% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -29.28 (%).Trend:Increase 358.93% than previous quarter

Overall: decreasing (141.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.86 (%).Trend:Decrease 3.55% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.19 (%).Trend:Decrease 6.17% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.11 (%).Trend:Increase 38.47% than previous quarter

Overall: increasing (29.93%). Fluctuation: **Neutral** (moderate 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 -10.95 (%).Trend:Decrease 3.95% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -8.64 (%).Trend:Decrease 21.1% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -10.39 (%).Trend:Increase 20.25% than previous quarter

Overall: increasing (-5.11%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.08 (USD).Trend:Increase 33.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.08 (USD).Trend:Decrease 200.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.15 (USD).Trend:Decrease 287.5% than previous quarter

Overall: decreasing (87.5%). Fluctuation: **Significant** (high variation).



This data reveals a period of significant financial volatility from Q2 2021 to Q1 2022. Working capital metrics show substantial increases in both Liabilities on Revenue and Current Assets on Revenue, though with high fluctuation. Cost efficiency is challenged by a decreasing Ratio of Retained Earnings to Revenue, despite a relatively stable SG&A Expense Ratio. Investment efficiency, measured by Retained Earning on Assets, is also declining. Critically, Earnings Per Share experienced a substantial decrease. The significant fluctuations across all metrics suggest underlying instability and require further investigation to understand the drivers behind these trends.