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 129.13 (%).Trend:Decrease 47.39% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 97.76 (%).Trend:Decrease 24.29% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 259.88 (%).Trend:Increase 165.83% than previous quarter

Overall: increasing (101.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 657.99 (%).Trend:Decrease 19.57% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 402.47 (%).Trend:Decrease 38.83% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 974.5 (%).Trend:Increase 142.13% than previous quarter

Overall: increasing (48.1%). 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 -204.33 (%).Trend:Decrease 46.65% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -146.47 (%).Trend:Decrease 28.32% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -415.04 (%).Trend:Increase 183.36% than previous quarter

Overall: decreasing (103.12%). 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 -28.55 (%).Trend:Decrease 30.18% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -29.05 (%).Trend:Increase 1.75% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -34.04 (%).Trend:Increase 17.18% than previous quarter

Overall: decreasing (19.23%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q2 2021 to Q1 2022 reveals significant volatility across key metrics.  Liabilities on revenue increased substantially (101.25%), while current assets on revenue also rose (48.1%).  However, cost efficiency, as measured by the ratio of retained earnings to revenue, decreased sharply (103.12%). Similarly, retained earnings on assets declined (19.23%).  These findings highlight the need for further analysis.