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 90.99 (%).Trend:Decrease 36.38% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 58.78 (%).Trend:Decrease 35.4% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 163.52 (%).Trend:Increase 178.19% than previous quarter

Overall: increasing (79.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 110.69 (%).Trend:Decrease 33.65% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 69.22 (%).Trend:Decrease 37.46% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 257.06 (%).Trend:Increase 271.37% than previous quarter

Overall: increasing (132.23%). 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 -875.15 (%).Trend:Decrease 34.97% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -693.12 (%).Trend:Decrease 20.8% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2995.8 (%).Trend:Increase 332.22% than previous quarter

Overall: decreasing (242.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.7 (%).Trend:Increase 55.42% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 47.44 (%).Trend:Increase 6.13% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.61 (%).Trend:Decrease 5.97% than previous quarter

Overall: decreasing (-0.2%). 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 -510.12 (%).Trend:Decrease 0.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -605.86 (%).Trend:Increase 18.77% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -682.74 (%).Trend:Increase 12.69% than previous quarter

Overall: decreasing (33.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.28 (USD).Trend:Decrease 31.71% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.82 (USD).Trend:Decrease 392.86% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 90.24% than previous quarter

Overall: decreasing (-128.57%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2022 indicate a period of significant variation. Working capital efficiency demonstrates an increase in liabilities and current assets on revenue but also large fluctuations.  Cost efficiency, indicated by the retained earnings to revenue ratio, fell dramatically, suggesting increasing financial strain.  Selling, general, and administrative (SG&A) expense ratio displayed a modest decrease. Investment efficiency and earnings per share continue a negative trend with sharp variations. The data suggests underlying financial issues and the need for a deeper analysis to pinpoint causes and plan for future improvement.