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 63.14 (%).Trend:Decrease 51.18% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 46.15 (%).Trend:Decrease 26.91% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 130.78 (%).Trend:Increase 183.38% than previous quarter

Overall: increasing (107.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 79.36 (%).Trend:Decrease 51.09% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 57.43 (%).Trend:Decrease 27.63% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 174.74 (%).Trend:Increase 204.27% than previous quarter

Overall: increasing (120.19%). 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 -65.68 (%).Trend:Decrease 56.64% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -42.19 (%).Trend:Decrease 35.76% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -108.51 (%).Trend:Increase 157.19% than previous quarter

Overall: decreasing (65.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.99 (%).Trend:Decrease 4.23% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.84 (%).Trend:Increase 5.97% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.89 (%).Trend:Increase 3.2% than previous quarter

Overall: increasing (9.36%). 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 -19.72 (%).Trend:Decrease 11.45% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -18.82 (%).Trend:Decrease 4.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -16.54 (%).Trend:Decrease 12.11% than previous quarter

Overall: increasing (-16.13%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2021 to Q1 2022 highlight substantial volatility in key areas. Liabilities and current assets on revenue display significant increases and decreases, hinting at a potentially unstable financial position. Cost efficiency shows a generally decreasing trend in the retained earnings-to-revenue ratio, but the SG&A expense ratio shows relatively little change. Investment efficiency indicates a stable but highly volatile pattern in retained earnings on assets. These findings suggest significant, and potentially problematic, changes requiring careful consideration and strategy adjustments.