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 45.85 (%).Trend:Decrease 50.38% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 35.01 (%).Trend:Decrease 23.64% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 80.08 (%).Trend:Increase 128.73% than previous quarter

Overall: increasing (74.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 109.72 (%).Trend:Decrease 56.58% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 65.73 (%).Trend:Decrease 40.09% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 131.18 (%).Trend:Increase 99.57% than previous quarter

Overall: increasing (19.56%). 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 -84.78 (%).Trend:Decrease 53.01% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -64.27 (%).Trend:Decrease 24.19% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -215.66 (%).Trend:Increase 235.55% than previous quarter

Overall: decreasing (154.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -18.65 (%).Trend:Increase 3.61% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -21.9 (%).Trend:Increase 17.43% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -32.25 (%).Trend:Increase 47.26% than previous quarter

Overall: decreasing (72.92%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statement analysis reveals significant fluctuations across key metrics. Liabilities on revenue increased by 74.66%, while current assets on revenue increased by 19.56% over the three quarters.  However, the ratio of retained earnings to revenue decreased considerably by 154.38%, and retained earnings on assets also decreased by 72.92% across the same period.  The high variability in these figures underscores a need for further investigation to understand the underlying trends and potential outliers.