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 24.23 (%).Trend:Decrease 53.02% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 18.69 (%).Trend:Decrease 22.86% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 47.32 (%).Trend:Increase 153.18% than previous quarter

Overall: increasing (95.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 59.08 (%).Trend:Decrease 48.46% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 37.86 (%).Trend:Decrease 35.92% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 100.4 (%).Trend:Increase 165.19% than previous quarter

Overall: increasing (69.94%). 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 -69.71 (%).Trend:Decrease 47.7% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -45.83 (%).Trend:Decrease 34.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -117.51 (%).Trend:Increase 156.4% than previous quarter

Overall: decreasing (68.57%). 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 -110.38 (%).Trend:Increase 0.97% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -98.42 (%).Trend:Decrease 10.84% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -89.92 (%).Trend:Decrease 8.64% than previous quarter

Overall: increasing (-18.54%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency in Q2 2020 to Q1 2021 shows significant and inconsistent changes. Liabilities on revenue rose sharply (153.18%) in Q1 2021, after decreasing in the preceding quarters. Current assets on revenue followed a similar pattern, increasing dramatically (165.19%) in Q1 2021. Cost efficiency, measured by the retained earnings-to-revenue ratio, displays a notable downward trend (68.57%) with large quarterly variations.  Invest efficiency demonstrates a slight overall upward trend in retained earnings on assets, but still with notable variations. The data indicates significant volatility in financial performance across these key metrics.