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 280.89 (%).Trend:Decrease 38.86% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 274.26 (%).Trend:Decrease 2.36% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1141.51 (%).Trend:Increase 316.21% than previous quarter

Overall: increasing (306.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 134.53 (%).Trend:Decrease 57.22% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 268.41 (%).Trend:Increase 99.52% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 326.82 (%).Trend:Increase 21.76% than previous quarter

Overall: increasing (142.93%). 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 -168.09 (%).Trend:Decrease 11.55% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -113.82 (%).Trend:Decrease 32.29% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -350.85 (%).Trend:Increase 208.25% than previous quarter

Overall: decreasing (108.73%). 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 -13.93 (%).Trend:Increase 52.74% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -8.84 (%).Trend:Decrease 36.54% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -19.75 (%).Trend:Increase 123.42% than previous quarter

Overall: decreasing (41.78%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q2 2020 to Q1 2021 reveals considerable fluctuations across key metrics.  Working capital efficiency exhibits significant volatility in both liabilities and current assets on revenue, with substantial increases in both categories in the final quarter. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a large decrease in the final quarter. Investment efficiency (retained earnings on assets) experienced a downward trend throughout the period.