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 94.74 (%).Trend:Decrease 51.82% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 62.65 (%).Trend:Decrease 33.87% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 198.17 (%).Trend:Increase 216.31% than previous quarter

Overall: increasing (109.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 179.68 (%).Trend:Decrease 52.83% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 122.25 (%).Trend:Decrease 31.96% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 389.63 (%).Trend:Increase 218.72% than previous quarter

Overall: increasing (116.85%). 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 -256.99 (%).Trend:Decrease 53.48% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -167.24 (%).Trend:Decrease 34.92% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -564.05 (%).Trend:Increase 237.27% than previous quarter

Overall: decreasing (119.48%). 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 -100.98 (%).Trend:Decrease 5.38% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -98.28 (%).Trend:Decrease 2.67% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -103.57 (%).Trend:Increase 5.38% than previous quarter

Overall: decreasing (2.56%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show significant volatility across various metrics.  Working capital efficiency, assessed by liabilities and current assets on revenue, exhibits substantial increases, yet with high fluctuations.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays negative trends.  Investment efficiency reveals declining trends, while earnings per share data is absent.  The overall picture suggests instability in financial performance, requiring thorough examination of the underlying factors driving these significant changes.