Working Capital Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2020 Quarter 2: Liabilities on Revenue 149.22 (%).Trend:Decrease 30.19% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 121.48 (%).Trend:Decrease 18.59% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 613.92 (%).Trend:Increase 405.37% than previous quarter

Overall: increasing (311.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 553.72 (%).Trend:Decrease 31.36% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 405.18 (%).Trend:Decrease 26.83% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2504.59 (%).Trend:Increase 518.14% than previous quarter

Overall: increasing (352.32%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -635.49 (%).Trend:Decrease 22.19% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -518.42 (%).Trend:Decrease 18.42% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2915.72 (%).Trend:Increase 462.42% than previous quarter

Overall: decreasing (358.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2020 Quarter 2: Retained Earning on Assets -104.53 (%).Trend:Increase 12.7% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -116.05 (%).Trend:Increase 11.02% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -107.26 (%).Trend:Decrease 7.57% than previous quarter

Overall: decreasing (2.61%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q2 2020 – Q1 2021 reveals significant increases in liabilities on revenue (311.42%) and current assets on revenue (352.32%), with substantial quarterly fluctuations.  The ratio of retained earnings to revenue, however, decreased sharply (-358.81%), also with high variability.  Retained earnings on assets showed a small overall decrease (-2.61%), but significant volatility across quarters.