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 38.72 (%).Trend:Decrease 86.07% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.34 (%).Trend:Decrease 31.97% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 80.06 (%).Trend:Increase 203.95% than previous quarter

Overall: increasing (106.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 291.55 (%).Trend:Decrease 65.03% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 189.65 (%).Trend:Decrease 34.95% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 558.25 (%).Trend:Increase 194.36% than previous quarter

Overall: increasing (91.48%). 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 -284.91 (%).Trend:Decrease 51.67% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -209.08 (%).Trend:Decrease 26.62% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -733.73 (%).Trend:Increase 250.93% than previous quarter

Overall: decreasing (157.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 77.07 (%).Trend:Decrease 6.8% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 79.77 (%).Trend:Increase 3.5% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 90.3 (%).Trend:Increase 13.2% than previous quarter

Overall: increasing (17.17%). 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 -90.74 (%).Trend:Increase 34.73% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -102.0 (%).Trend:Increase 12.41% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -120.95 (%).Trend:Increase 18.58% than previous quarter

Overall: decreasing (33.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q2 2021-Q1 2022 data shows significant fluctuations. Liabilities and current assets on revenue increased substantially (106.77% and 91.48% respectively).  The ratio of retained earnings to revenue decreased significantly (157.53%), while the SG&A expense ratio increased moderately (17.17%).  Retained earnings on assets decreased (33.29%), with substantial fluctuation.  This indicates a need for a thorough financial performance review.