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 74.4 (%).Trend:Decrease 49.28% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 48.09 (%).Trend:Decrease 35.36% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 155.87 (%).Trend:Increase 224.12% than previous quarter

Overall: increasing (109.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 188.79 (%).Trend:Decrease 51.43% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 124.15 (%).Trend:Decrease 34.24% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 416.41 (%).Trend:Increase 235.41% than previous quarter

Overall: increasing (120.57%). 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 -124.56 (%).Trend:Decrease 54.35% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -82.84 (%).Trend:Decrease 33.49% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -315.18 (%).Trend:Increase 280.47% than previous quarter

Overall: decreasing (153.03%). 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 -40.05 (%).Trend:Decrease 4.42% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -41.02 (%).Trend:Increase 2.42% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -47.99 (%).Trend:Increase 16.99% than previous quarter

Overall: decreasing (19.83%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q2 2020 - Q1 2021 data exhibits considerable volatility.  Liabilities and current assets on revenue increased sharply, suggesting substantial but unstable growth.  The ratio of retained earnings to revenue decreased dramatically, illustrating significant cost efficiency challenges. Retained earnings on assets also decreased significantly, indicating potential investment concerns.