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 78.95 (%).Trend:Decrease 45.22% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 52.32 (%).Trend:Decrease 33.73% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 122.55 (%).Trend:Increase 134.23% than previous quarter

Overall: increasing (55.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 281.83 (%).Trend:Decrease 54.98% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 166.72 (%).Trend:Decrease 40.84% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 316.47 (%).Trend:Increase 89.82% than previous quarter

Overall: increasing (12.29%). 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 -323.34 (%).Trend:Decrease 45.66% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -221.95 (%).Trend:Decrease 31.36% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -553.59 (%).Trend:Increase 149.42% than previous quarter

Overall: decreasing (71.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42.99 (%).Trend:Decrease 2.61% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41.08 (%).Trend:Decrease 4.44% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.9 (%).Trend:Decrease 19.91% than previous quarter

Overall: decreasing (-23.47%). Fluctuation: **Neutral** (moderate 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 -82.7 (%).Trend:Increase 16.84% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -92.81 (%).Trend:Increase 12.22% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -116.28 (%).Trend:Increase 25.29% than previous quarter

Overall: decreasing (40.6%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share -1.4 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -2.02 (USD).Trend:Increase 44.29% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.61 (USD).Trend:Decrease 69.8% than previous quarter

Overall: increasing (-56.43%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2021 to Q1 2022 exhibits substantial fluctuation. Liabilities on revenue initially decreased, then increased significantly.  Current assets on revenue also decreased and then increased.  Cost efficiency reveals a consistent, though significant, decline in the retained earnings-to-revenue ratio.  SG&A expense ratio decreased across the period. Investment efficiency shows a consistent downward trend for retained earnings on assets.  Earnings per share fluctuate in a less-than-favorable manner.  The notable volatility across all metrics emphasizes the need for a thorough analysis of underlying factors.