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 68.43 (%).Trend:Decrease 75.34% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 52.17 (%).Trend:Decrease 23.76% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 128.6 (%).Trend:Increase 146.5% than previous quarter

Overall: increasing (87.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 159.19 (%).Trend:Decrease 78.02% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 106.14 (%).Trend:Decrease 33.32% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 151.4 (%).Trend:Increase 42.64% than previous quarter

Overall: decreasing (-4.89%). Fluctuation: **Neutral** (moderate 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 27.62 (%).Trend:Decrease 88.08% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 10.71 (%).Trend:Decrease 61.22% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 9.52 (%).Trend:Decrease 11.11% than previous quarter

Overall: decreasing (-65.53%). 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 5.66 (%).Trend:Decrease 51.42% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 3.4 (%).Trend:Decrease 39.93% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 1.07 (%).Trend:Decrease 68.53% than previous quarter

Overall: decreasing (-81.1%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -6.0 (USD).Trend:Increase 50.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -6.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.33 (USD).Trend:Decrease 105.5% than previous quarter

Overall: increasing (-105.5%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows fluctuating trends. Liabilities on revenue increased significantly in Q1 2021, then decreased drastically in Q2 and Q3 2021.  Current assets on revenue also exhibited significant fluctuation, decreasing overall, but with increases in Q1 2021 followed by substantial decreases. Cost efficiency shows a consistent downward trend in the ratio of retained earnings to revenue across the three quarters.  Investment efficiency saw a substantial overall decrease, with significant quarterly fluctuations. Earnings per share saw a significant increase over the period, fluctuating wildly. Overall, the financial data shows significant volatility and a need for further investigation into the underlying causes of these fluctuations.