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 59.31 (%).Trend:Decrease 47.57% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 38.24 (%).Trend:Decrease 35.53% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 97.71 (%).Trend:Increase 155.52% than previous quarter

Overall: increasing (64.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 355.47 (%).Trend:Decrease 34.97% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 207.84 (%).Trend:Decrease 41.53% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 420.84 (%).Trend:Increase 102.48% than previous quarter

Overall: increasing (18.39%). 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 -826.78 (%).Trend:Decrease 47.28% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -487.58 (%).Trend:Decrease 41.03% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1050.36 (%).Trend:Increase 115.42% than previous quarter

Overall: decreasing (27.04%). 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 -161.11 (%).Trend:Decrease 13.4% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -161.45 (%).Trend:Increase 0.21% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -159.79 (%).Trend:Decrease 1.03% than previous quarter

Overall: increasing (-0.82%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q2 2020 to Q1 2021 shows significant fluctuations in key metrics. Liabilities on revenue decreased and then increased substantially. Current assets on revenue also exhibited significant downward and upward trends. The ratio of retained earnings to revenue consistently decreased. Retained earnings on assets showed a slight overall increase despite volatility. This period of significant fluctuation suggests instability and warrants further analysis to identify underlying causes.