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 40.58 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 33.19 (%).Trend:Decrease 18.21% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 76.17 (%).Trend:Increase 129.5% than previous quarter

Overall: increasing (87.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 49.18 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 35.72 (%).Trend:Decrease 27.37% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 96.67 (%).Trend:Increase 170.63% than previous quarter

Overall: increasing (96.56%). 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 -201.12 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -129.22 (%).Trend:Decrease 35.75% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -256.0 (%).Trend:Increase 98.11% than previous quarter

Overall: decreasing (27.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.55 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.51 (%).Trend:Decrease 1.57% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.55 (%).Trend:Decrease 38.25% than previous quarter

Overall: decreasing (-39.22%). 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 -139.1 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -134.79 (%).Trend:Decrease 3.1% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -114.24 (%).Trend:Decrease 15.25% than previous quarter

Overall: increasing (-17.87%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -1.94 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -2.52 (USD).Trend:Increase 29.9% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.18 (USD).Trend:Decrease 107.14% than previous quarter

Overall: increasing (-109.28%). Fluctuation: **Significant** (high variation).



Across the provided financial statements, significant fluctuations are evident.  Working capital efficiency shows increasing trends in both liabilities and current assets on revenue, though with substantial variability. Cost efficiency indicates a general decrease in the SG&A expense ratio and an increase in the ratio of retained earnings to revenue, yet with considerable fluctuations.  Invest efficiency shows increasing trends in retained earnings on assets, with notable variation. Earnings per share exhibit significant volatility and an overall increasing trend.