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 169.25 (%).Trend:Decrease 12.67% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 171.02 (%).Trend:Increase 1.05% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 700.95 (%).Trend:Increase 309.86% than previous quarter

Overall: increasing (314.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 115.14 (%).Trend:Decrease 1.9% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 137.58 (%).Trend:Increase 19.49% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 581.75 (%).Trend:Increase 322.84% than previous quarter

Overall: increasing (405.25%). 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 0.81 (%).Trend:Decrease 97.43% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -2.75 (%).Trend:Decrease 439.51% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -14.32 (%).Trend:Increase 420.73% than previous quarter

Overall: decreasing (-1867.9%). 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 0.33 (%).Trend:Decrease 96.87% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1.24 (%).Trend:Decrease 475.76% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -1.78 (%).Trend:Increase 43.55% than previous quarter

Overall: decreasing (-639.39%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.13 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.25 (USD).Trend:Increase 10.62% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 88.8% than previous quarter

Overall: increasing (-87.61%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 show highly variable financial metrics.  Liabilities and current assets on revenue both increased significantly, but with substantial quarter-to-quarter fluctuations. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a significant negative trend (-1867.9%).  Investment efficiency, represented by retained earnings on assets, decreased significantly (-639.39%), and earnings per share also show considerable volatility and no clear trend.  The data strongly suggests instability and high volatility across all metrics.