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 64.86 (%).Trend:Decrease 44.14% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.45 (%).Trend:Decrease 42.26% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 103.76 (%).Trend:Increase 177.06% than previous quarter

Overall: increasing (59.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 76.23 (%).Trend:Decrease 41.03% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 45.84 (%).Trend:Decrease 39.87% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 111.93 (%).Trend:Increase 144.18% than previous quarter

Overall: increasing (46.83%). 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 -369.2 (%).Trend:Decrease 51.45% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -235.92 (%).Trend:Decrease 36.1% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -646.05 (%).Trend:Increase 173.84% than previous quarter

Overall: decreasing (74.99%). 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 -281.83 (%).Trend:Decrease 11.41% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -284.64 (%).Trend:Increase 1.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -258.65 (%).Trend:Decrease 9.13% than previous quarter

Overall: increasing (-8.22%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.01 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.06 (USD).Trend:Increase 500.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 116.67% than previous quarter

Overall: decreasing (-200.0%). Fluctuation: **Significant** (high variation).



Financial statement reviews show substantial fluctuations across key metrics like liabilities and current assets on revenue, ratios of retained earnings to revenue, and earnings per share.  Working capital efficiency, cost efficiency, and investment efficiency all reveal notable volatility.  For example, liabilities on revenue increased significantly after a period of substantial decreases.  A similar pattern is seen in current assets on revenue. Cost efficiency displays a consistent negative trend and significant variation.  Investment efficiency is increasing but with considerable variation. Earnings per share show significant fluctuations with considerable quarterly changes.  Further analysis is necessary to assess the underlying causes and financial health of the company.