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 36.17 (%).Trend:Decrease 95.77% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 30.53 (%).Trend:Decrease 15.59% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 529.11 (%).Trend:Increase 1633.08% than previous quarter

Overall: increasing (1362.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 209.94 (%).Trend:Decrease 90.45% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 181.67 (%).Trend:Decrease 13.47% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 4738.29 (%).Trend:Increase 2508.19% than previous quarter

Overall: increasing (2156.97%). 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 -1693.98 (%).Trend:Decrease 90.58% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1578.49 (%).Trend:Decrease 6.82% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -22599.46 (%).Trend:Increase 1331.71% than previous quarter

Overall: decreasing (1234.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.04 (%).Trend:Decrease 80.61% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.09 (%).Trend:Increase 37.65% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 159.63 (%).Trend:Increase 382.41% than previous quarter

Overall: increasing (564.02%). Fluctuation: **Significant** (high variation).


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 -666.27 (%).Trend:Decrease 1.06% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -704.3 (%).Trend:Increase 5.71% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -430.74 (%).Trend:Decrease 38.84% than previous quarter

Overall: increasing (-35.35%). Fluctuation: **Significant** (high variation).

Earning Per Share


Significant fluctuations characterize the financial data from Q2 2020 to Q1 2021.  Liabilities on revenue increased overall by 1362.84%, while current assets on revenue showed an overall increase of 2156.97%.  Conversely, the ratio of retained earnings to revenue decreased by 1234.1%, and the SG&A expense ratio increased by 564.02%. Retained earnings on assets showed an overall increase of -35.35%. These dramatic shifts warrant detailed analysis.