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 3458500000.0 (%).Trend:Decrease 7.17% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 3998900000.0 (%).Trend:Increase 15.63% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 4820000000.0 (%).Trend:Increase 20.53% than previous quarter

Overall: increasing (39.37%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 8166600000.0 (%).Trend:Decrease 23.53% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 8266600000.0 (%).Trend:Increase 1.22% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 5612500000.0 (%).Trend:Decrease 32.11% than previous quarter

Overall: decreasing (-31.27%). 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 9008800000.0 (%).Trend:Decrease 23.23% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 8282600000.0 (%).Trend:Decrease 8.06% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 6467000000.0 (%).Trend:Decrease 21.92% than previous quarter

Overall: decreasing (-28.21%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 700900000.0 (%).Trend:Increase 122.23% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1087600000.0 (%).Trend:Increase 55.17% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 404800000.0 (%).Trend:Decrease 62.78% than previous quarter

Overall: decreasing (-42.25%). Fluctuation: **Significant** (high 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 23.25 (%).Trend:Decrease 17.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 21.6 (%).Trend:Decrease 7.1% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 17.64 (%).Trend:Decrease 18.33% than previous quarter

Overall: decreasing (-24.13%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -0.75 (USD).Trend:Increase 733.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.92 (USD).Trend:Increase 22.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 84.78% than previous quarter

Overall: increasing (-81.33%). Fluctuation: **Significant** (high variation).



Financial review of Q2 2021 to Q1 2022 shows a complicated financial position. Liabilities on revenue are increasing, while current assets are decreasing, suggesting working capital issues. Cost efficiency, specifically the ratio of retained earnings to revenue, is declining, and SG&A expenses show significant fluctuations. Investment efficiency also shows a notable downward trend in retained earnings on assets. Earning per share shows large fluctuations, mostly negative. This data demands further analysis to determine the root causes and formulate appropriate strategies.