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 172.33 (%).Trend:Decrease 56.63% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 163.7 (%).Trend:Decrease 5.01% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 304.0 (%).Trend:Increase 85.71% than previous quarter

Overall: increasing (76.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 276.41 (%).Trend:Decrease 50.95% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 507.47 (%).Trend:Increase 83.59% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 10651.93 (%).Trend:Increase 1999.03% than previous quarter

Overall: increasing (3753.67%). 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 -6111.69 (%).Trend:Decrease 53.97% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -4750.15 (%).Trend:Decrease 22.28% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -8723.59 (%).Trend:Increase 83.65% than previous quarter

Overall: decreasing (42.74%). 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 -1597.57 (%).Trend:Decrease 9.2% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -765.34 (%).Trend:Decrease 52.09% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -77.29 (%).Trend:Decrease 89.9% than previous quarter

Overall: increasing (-95.16%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statement responses from Q2 2020 to Q1 2021 illustrate significant volatility in working capital and cost efficiency. Liabilities on revenue saw a decrease followed by an increase. Current assets on revenue showed a substantial increase in Q1 2021 after earlier declines. The ratio of retained earnings to revenue experienced a consistent decline across the period. Investment efficiency, measured by retained earnings on assets, displayed a marked downward trend.  The significant fluctuations suggest potential underlying issues that need investigation.