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 60.9 (%).Trend:Decrease 40.82% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 30.29 (%).Trend:Decrease 50.26% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 79.4 (%).Trend:Increase 162.13% than previous quarter

Overall: increasing (30.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 465.93 (%).Trend:Decrease 12.84% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 270.46 (%).Trend:Decrease 41.95% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 497.31 (%).Trend:Increase 83.88% than previous quarter

Overall: increasing (6.73%). 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 -1018.7 (%).Trend:Decrease 53.91% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -713.62 (%).Trend:Decrease 29.95% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -2066.68 (%).Trend:Increase 189.61% than previous quarter

Overall: decreasing (102.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 72.52 (%).Trend:Increase 2.21% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 77.55 (%).Trend:Increase 6.94% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 80.76 (%).Trend:Increase 4.14% than previous quarter

Overall: increasing (11.36%). 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 -159.13 (%).Trend:Decrease 36.87% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -189.75 (%).Trend:Increase 19.24% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -281.2 (%).Trend:Increase 48.19% than previous quarter

Overall: decreasing (76.71%). Fluctuation: **Significant** (high variation).

Earning Per Share


Significant fluctuations are observed in working capital efficiency, cost efficiency, and investment efficiency. Liabilities on revenue increased notably from Q3 2021 to Q1 2022, decreasing slightly in Q2 2022. Current assets on revenue also increased from Q3 2021 to Q1 2022, but then decreased substantially in Q2 2022.  The ratio of retained earnings to revenue displayed a substantial negative trend throughout the period. The SG&A expense ratio maintained a steady upward trend. Investment efficiency exhibited considerable fluctuation in retained earnings on assets.