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 95.23 (%).Trend:Decrease 44.43% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 59.03 (%).Trend:Decrease 38.01% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 167.33 (%).Trend:Increase 183.47% than previous quarter

Overall: increasing (75.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 240.87 (%).Trend:Decrease 50.46% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 151.51 (%).Trend:Decrease 37.1% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 376.92 (%).Trend:Increase 148.78% than previous quarter

Overall: increasing (56.48%). 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 -89.65 (%).Trend:Decrease 50.18% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -58.48 (%).Trend:Decrease 34.77% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -136.24 (%).Trend:Increase 132.97% than previous quarter

Overall: decreasing (51.97%). 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 -26.3 (%).Trend:Increase 2.33% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -26.37 (%).Trend:Increase 0.27% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -23.92 (%).Trend:Decrease 9.29% than previous quarter

Overall: increasing (-9.05%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2021 to Q1 2022 show significant fluctuations in working capital, cost, and investment efficiency. Liabilities on revenue decreased initially, but increased substantially in Q1 2022. Current assets on revenue followed a similar pattern of decrease and subsequent increase. Cost efficiency, as represented by the ratio of retained earnings to revenue, showed a decreasing trend with considerable quarterly variations. Investment efficiency, as measured by retained earnings on assets, experienced a decreasing trend.