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 27.76 (%).Trend:Decrease 58.93% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 20.41 (%).Trend:Decrease 26.48% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 92.27 (%).Trend:Increase 352.08% than previous quarter

Overall: increasing (232.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 490.73 (%).Trend:Decrease 59.94% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 316.77 (%).Trend:Decrease 35.45% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 838.06 (%).Trend:Increase 164.56% than previous quarter

Overall: increasing (70.78%). 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 -93.86 (%).Trend:Decrease 54.3% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -81.48 (%).Trend:Decrease 13.19% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -436.19 (%).Trend:Increase 435.33% than previous quarter

Overall: decreasing (364.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.87 (%).Trend:Decrease 5.94% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.45 (%).Trend:Increase 16.47% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 68.63 (%).Trend:Increase 73.97% than previous quarter

Overall: increasing (102.63%). Fluctuation: **Significant** (high 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 -16.49 (%).Trend:Increase 9.57% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -20.71 (%).Trend:Increase 25.59% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -36.88 (%).Trend:Increase 78.08% than previous quarter

Overall: decreasing (123.65%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.74 (USD).Trend:Increase 72.09% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.61 (USD).Trend:Increase 117.57% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.58 (USD).Trend:Decrease 1.86% than previous quarter

Overall: decreasing (113.51%). Fluctuation: **Significant** (high variation).



Q2 2021 to Q1 2022 financial data shows significant fluctuations in key financial metrics. Working capital efficiency, through liabilities and current assets on revenue, demonstrates increases. Cost efficiency, via retained earnings and SG&A expense ratios, exhibits a significant downward trend. Investment efficiency, indicated by retained earnings on assets, also shows a pronounced decline. Earnings per share show a consistent downward trend.  Significant volatility across all categories signals a need for deeper investigation.