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 40.51 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 27.5 (%).Trend:Decrease 32.12% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 81.62 (%).Trend:Increase 196.8% than previous quarter

Overall: increasing (101.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 211.25 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 122.42 (%).Trend:Decrease 42.05% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 327.82 (%).Trend:Increase 167.78% than previous quarter

Overall: increasing (55.18%). 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 -123.88 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -76.51 (%).Trend:Decrease 38.24% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -176.24 (%).Trend:Increase 130.35% than previous quarter

Overall: decreasing (42.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51.8 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.95 (%).Trend:Increase 0.29% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 64.62 (%).Trend:Increase 24.39% than previous quarter

Overall: increasing (24.75%). 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 -33.28 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -31.16 (%).Trend:Decrease 6.37% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -25.53 (%).Trend:Decrease 18.07% than previous quarter

Overall: increasing (-23.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.79 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.03 (USD).Trend:Increase 30.38% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.15 (USD).Trend:Decrease 85.44% than previous quarter

Overall: decreasing (-81.01%). Fluctuation: **Significant** (high variation).



This analysis uses Q2 2021 – Q1 2022 data to assess financial performance.  Key metrics include liabilities/revenue (showing significant fluctuation), current assets/revenue (also significant fluctuation), retained earnings/revenue (significant fluctuation and overall decrease), SG&A expense ratio (neutral fluctuation and overall increase), retained earnings/assets (significant fluctuation and overall increase), and earnings per share (significant fluctuation and overall decrease).