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 20.45 (%).Trend:Decrease 65.71% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 18.27 (%).Trend:Decrease 10.66% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 76.61 (%).Trend:Increase 319.32% than previous quarter

Overall: increasing (274.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 206.1 (%).Trend:Decrease 30.06% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 168.81 (%).Trend:Decrease 18.09% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 472.21 (%).Trend:Increase 179.73% than previous quarter

Overall: increasing (129.12%). 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 -64.66 (%).Trend:Decrease 36.17% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -46.47 (%).Trend:Decrease 28.13% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -89.24 (%).Trend:Increase 92.04% than previous quarter

Overall: decreasing (38.01%). 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 -18.99 (%).Trend:Decrease 2.21% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -17.32 (%).Trend:Decrease 8.79% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -13.17 (%).Trend:Decrease 23.96% than previous quarter

Overall: increasing (-30.65%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q2 2020 to Q1 2021 shows significant fluctuations. Liabilities on revenue increased by 274.62%, with major quarterly shifts.  Current assets on revenue also increased (129.12%), but with significant variability.  The ratio of retained earnings to revenue decreased by 38.01%, reflecting highly volatile trends. Investment efficiency also showed a decreasing trend (-30.65%), demonstrating high volatility.