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 107.0 (%).Trend:Decrease 52.05% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 69.57 (%).Trend:Decrease 34.98% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 198.9 (%).Trend:Increase 185.9% than previous quarter

Overall: increasing (85.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 186.35 (%).Trend:Decrease 50.39% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 124.11 (%).Trend:Decrease 33.4% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 346.66 (%).Trend:Increase 179.32% than previous quarter

Overall: increasing (86.03%). 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 -113.05 (%).Trend:Decrease 48.32% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -73.18 (%).Trend:Decrease 35.27% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -178.37 (%).Trend:Increase 143.74% than previous quarter

Overall: decreasing (57.78%). 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 -39.48 (%).Trend:Increase 4.58% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -39.02 (%).Trend:Decrease 1.17% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -36.17 (%).Trend:Decrease 7.3% than previous quarter

Overall: increasing (-8.38%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency, based on Q2 2020 to Q1 2021, indicates significant fluctuation. Liabilities on revenue increased substantially in Q1 2021, after a period of decrease.  Current assets on revenue also demonstrate considerable volatility, increasing significantly in Q1 2021, after earlier decreases.  Cost efficiency, measured by the ratio of retained earnings to revenue, demonstrates a notable decrease, with substantial quarterly variation. Investment efficiency, based on retained earnings on assets, displays a slight increasing trend.  The data suggests the need for further analysis to understand the factors impacting these key metrics.