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 24.23 (%).Trend:Decrease 53.02% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 18.69 (%).Trend:Decrease 22.86% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 47.32 (%).Trend:Increase 153.18% than previous quarter

Overall: increasing (95.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 59.08 (%).Trend:Decrease 48.46% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 37.86 (%).Trend:Decrease 35.92% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 100.4 (%).Trend:Increase 165.19% than previous quarter

Overall: increasing (69.94%). 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 -69.71 (%).Trend:Decrease 47.7% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -45.83 (%).Trend:Decrease 34.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -117.51 (%).Trend:Increase 156.4% than previous quarter

Overall: decreasing (68.57%). 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 -110.38 (%).Trend:Increase 0.97% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -98.42 (%).Trend:Decrease 10.84% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -89.92 (%).Trend:Decrease 8.64% than previous quarter

Overall: increasing (-18.54%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show significant fluctuations in working capital efficiency. Liabilities and current assets on revenue exhibit substantial increases, particularly in Q1 2021, followed by decreases in subsequent quarters.  Cost efficiency, as reflected in the declining retained earnings-to-revenue ratio (68.57%), displays large swings in quarterly performance.  Invest efficiency shows a slight overall increase in retained earnings on assets, but with substantial quarterly variations. The data suggests high volatility in financial performance across key areas.