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 24.25 (%).Trend:Decrease 62.82% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 20.04 (%).Trend:Decrease 17.36% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 41.51 (%).Trend:Increase 107.14% than previous quarter

Overall: increasing (71.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 278.39 (%).Trend:Increase 5.8% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 174.28 (%).Trend:Decrease 37.4% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 281.71 (%).Trend:Increase 61.64% than previous quarter

Overall: increasing (1.19%). Fluctuation: **Neutral** (moderate 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 -237.25 (%).Trend:Decrease 52.53% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -168.28 (%).Trend:Decrease 29.07% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -442.34 (%).Trend:Increase 162.86% than previous quarter

Overall: decreasing (86.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51.48 (%).Trend:Decrease 2.63% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 54.78 (%).Trend:Increase 6.41% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 60.57 (%).Trend:Increase 10.57% than previous quarter

Overall: increasing (17.66%). 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 -74.47 (%).Trend:Decrease 45.73% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -85.59 (%).Trend:Increase 14.93% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -100.26 (%).Trend:Increase 17.14% than previous quarter

Overall: decreasing (34.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2021 to Q1 2022 reveal varied trends. Liabilities on revenue increased with high variation, and current assets on revenue also trended upward with moderate variation.  The ratio of retained earnings to revenue exhibited a substantial decrease, and SG&A expense ratios continued their upward trend.  Investment efficiency saw significant fluctuation in retained earnings on assets.