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 27.94 (%).Trend:Decrease 57.49% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 30.25 (%).Trend:Increase 8.27% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 124.25 (%).Trend:Increase 310.74% than previous quarter

Overall: increasing (344.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 132.78 (%).Trend:Decrease 53.29% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 88.49 (%).Trend:Decrease 33.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 305.12 (%).Trend:Increase 244.81% than previous quarter

Overall: increasing (129.79%). 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 -691.57 (%).Trend:Decrease 53.52% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -485.38 (%).Trend:Decrease 29.81% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1533.4 (%).Trend:Increase 215.92% than previous quarter

Overall: decreasing (121.73%). 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 -432.28 (%).Trend:Decrease 0.4% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -468.38 (%).Trend:Increase 8.35% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -449.54 (%).Trend:Decrease 4.02% than previous quarter

Overall: decreasing (3.99%). Fluctuation: **Significant** (high variation).

Earning Per Share


Significant fluctuations are observed across all analyzed financial metrics from Q2 2020 to Q1 2021. Liabilities on revenue and current assets on revenue show overall increases, while the ratio of retained earnings to revenue and retained earnings on assets demonstrate overall decreases.  High variability suggests underlying instability requiring further investigation.