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 178.77 (%).Trend:Decrease 25.14% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 99.42 (%).Trend:Decrease 44.39% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 214.78 (%).Trend:Increase 116.03% than previous quarter

Overall: increasing (20.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 247.11 (%).Trend:Decrease 62.15% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 125.49 (%).Trend:Decrease 49.22% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 601.13 (%).Trend:Increase 379.03% than previous quarter

Overall: increasing (143.26%). 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 -138.07 (%).Trend:Increase 58.19% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -102.74 (%).Trend:Decrease 25.59% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -293.22 (%).Trend:Increase 185.4% than previous quarter

Overall: decreasing (112.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.11 (%).Trend:Decrease 3.51% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.84 (%).Trend:Decrease 5.27% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.54 (%).Trend:Increase 21.3% than previous quarter

Overall: increasing (14.92%). Fluctuation: **Little** (low variation).


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 -13.57 (%).Trend:Increase 264.78% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -16.41 (%).Trend:Increase 20.93% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -14.6 (%).Trend:Decrease 11.03% than previous quarter

Overall: decreasing (7.59%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q2 2020 to Q1 2021 reveals significant fluctuations.  Liabilities on revenue increased by 20.14%, while current assets on revenue increased significantly by 143.26%.  Cost efficiency shows an overall decreasing trend in the ratio of retained earnings to revenue (-112.37%), while the SG&A expense ratio showed a slight increase (14.92%).  Investment efficiency, as measured by retained earnings on assets, decreased by 7.59%.  The data indicates substantial variability in financial performance, demanding further analysis.