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 154.36 (%).Trend:Decrease 58.77% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 102.85 (%).Trend:Decrease 33.37% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 338.91 (%).Trend:Increase 229.52% than previous quarter

Overall: increasing (119.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 437.36 (%).Trend:Decrease 65.2% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 240.57 (%).Trend:Decrease 44.99% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 870.05 (%).Trend:Increase 261.66% than previous quarter

Overall: increasing (98.93%). 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 -1904.28 (%).Trend:Decrease 58.88% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1140.01 (%).Trend:Decrease 40.13% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -4304.84 (%).Trend:Increase 277.61% than previous quarter

Overall: decreasing (126.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 179.74 (%).Trend:Decrease 20.92% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 153.99 (%).Trend:Decrease 14.33% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 198.77 (%).Trend:Increase 29.08% than previous quarter

Overall: increasing (10.59%). 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 -413.8 (%).Trend:Increase 18.01% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -450.61 (%).Trend:Increase 8.9% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -474.83 (%).Trend:Increase 5.37% than previous quarter

Overall: decreasing (14.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.93 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.25 (USD).Trend:Increase 34.41% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.31 (USD).Trend:Decrease 75.2% than previous quarter

Overall: increasing (-66.67%). Fluctuation: **Significant** (high variation).



Finance statements for Q2 2021 to Q1 2022 reveal significant volatility across key financial metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, show substantial fluctuations. Cost efficiency, reflected in the ratio of retained earnings to revenue and the SG&A expense ratio, show varying trends with the SG&A ratio showing moderate fluctuations, while the retained earnings ratio displayed a negative trend with significant variations.  Investment efficiency displays a consistent decline with substantial quarterly swings, and earning per share showed high variation.  Further investigation into these fluctuations is necessary.