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 66.59 (%).Trend:Decrease 55.98% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 43.45 (%).Trend:Decrease 34.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 119.83 (%).Trend:Increase 175.79% than previous quarter

Overall: increasing (79.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 41.88 (%).Trend:Decrease 56.62% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 27.22 (%).Trend:Decrease 35.0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 90.17 (%).Trend:Increase 231.26% than previous quarter

Overall: increasing (115.31%). 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 -268.91 (%).Trend:Decrease 51.18% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -157.97 (%).Trend:Decrease 41.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -399.43 (%).Trend:Increase 152.85% than previous quarter

Overall: decreasing (48.54%). 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 -79.15 (%).Trend:Increase 3.83% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -71.3 (%).Trend:Decrease 9.92% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -67.29 (%).Trend:Decrease 5.62% than previous quarter

Overall: increasing (-14.98%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q2 2020 to Q1 2021 reveals substantial volatility. Liabilities on Revenue and Current Assets on Revenue increased significantly, suggesting potential issues with working capital management.  Conversely, the Ratio of Retained Earnings to Revenue declined sharply, indicating a worsening profitability situation. Retained Earnings on Assets show a slight improvement, however, the significant fluctuations across all metrics warrant further investigation.