“It is not essential to work in the firm order of exhale, inhale, holds.
However the exhale should come first,
then you can emphasise the inhale or holds, whichever suits the person or situation.
If the exhale is disturbed you must be careful.
Always start the use of the ratio from the exhale.
Based on the reaction you can play with the inhale and holds.
Never sacrifice the quality of the exhale.
Sometimes the length of the exhale can be sacrificed, but not the quality.
One can refer to Yoga Sūtra I 34 to show that the exhalation should come first.”
– From personal lessons with TKV Desikachar