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 34.65 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 22.53 (%).Trend:Decrease 34.98% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 71.94 (%).Trend:Increase 219.31% than previous quarter

Overall: increasing (107.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 404.29 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 237.54 (%).Trend:Decrease 41.25% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 748.98 (%).Trend:Increase 215.31% than previous quarter

Overall: increasing (85.26%). 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 -1121.68 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -641.8 (%).Trend:Decrease 42.78% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2087.57 (%).Trend:Increase 225.27% than previous quarter

Overall: decreasing (86.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 59.09 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49.74 (%).Trend:Decrease 15.82% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 55.18 (%).Trend:Increase 10.94% than previous quarter

Overall: decreasing (-6.62%). 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 -229.69 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -223.96 (%).Trend:Decrease 2.49% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -232.86 (%).Trend:Increase 3.97% than previous quarter

Overall: decreasing (1.38%). 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 0.01 (USD).Trend:Decrease 200.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.03 (USD).Trend:Decrease 400.0% than previous quarter

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



Financial statements from Q2 2021 to Q1 2022 display significant fluctuations across several key metrics.  Working capital efficiency shows liabilities on revenue increasing by 107.62% and current assets increasing by 85.26%.  Cost efficiency, as measured by the ratio of retained earnings to revenue, presents a substantial decrease of 86.11%. The SG&A expense ratio shows a small decrease of 6.62%, in contrast to the substantial variation across other metrics. Investment efficiency shows a small decrease (1.38%) in retained earnings on assets.  Earnings per share (EPS) are consistently decreasing, indicating a concerning financial performance trend.