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 60.7 (%).Trend:Decrease 39.21% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 44.47 (%).Trend:Decrease 26.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 106.43 (%).Trend:Increase 139.33% than previous quarter

Overall: increasing (75.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 62.24 (%).Trend:Decrease 38.75% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 68.42 (%).Trend:Increase 9.93% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 104.44 (%).Trend:Increase 52.65% than previous quarter

Overall: increasing (67.8%). 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 -5.51 (%).Trend:Decrease 61.47% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -3.27 (%).Trend:Decrease 40.65% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -42.14 (%).Trend:Increase 1188.69% than previous quarter

Overall: decreasing (664.79%). 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 -3.16 (%).Trend:Decrease 23.67% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1.49 (%).Trend:Decrease 52.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -4.49 (%).Trend:Increase 201.34% than previous quarter

Overall: decreasing (42.09%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q2 2020 to Q1 2021 shows significant fluctuations. Liabilities on revenue increased 75.34%, and current assets on revenue increased 67.8%, both with high variation.  In contrast, the ratio of retained earnings to revenue decreased by 664.79%, and retained earnings on assets decreased by 42.09%,  also showing substantial volatility.  This instability demands further scrutiny.