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 355.97 (%).Trend:Decrease 68.82% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 139.21 (%).Trend:Decrease 60.89% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 268.94 (%).Trend:Increase 93.19% than previous quarter

Overall: decreasing (-24.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 457.04 (%).Trend:Increase 39.84% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 142.04 (%).Trend:Decrease 68.92% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 99.8 (%).Trend:Decrease 29.74% than previous quarter

Overall: decreasing (-78.16%). 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 -195.93 (%).Trend:Decrease 44.16% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -73.56 (%).Trend:Decrease 62.46% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -78.23 (%).Trend:Increase 6.35% than previous quarter

Overall: increasing (-60.07%). 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 -17.29 (%).Trend:Decrease 12.46% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -5.3 (%).Trend:Decrease 69.35% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -6.12 (%).Trend:Increase 15.47% than previous quarter

Overall: increasing (-64.6%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased significantly in Q2 2021 and Q3 2021, then increased substantially in Q1 2022, resulting in a net decrease of 24.45% across the period.  Current assets on revenue also decreased significantly, declining 78.16% overall.  Cost efficiency shows a significant increase in the Ratio of Retained Earnings to Revenue, but it's important to note a substantial variation. Invest efficiency also shows significant fluctuation with a net increase.  Overall, the financial statements reveal substantial and inconsistent trends within the working capital, cost, and investment efficiency metrics.