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 103.02 (%).Trend:Decrease 29.89% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 67.5 (%).Trend:Decrease 34.48% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 196.03 (%).Trend:Increase 190.41% than previous quarter

Overall: increasing (90.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 234.02 (%).Trend:Increase 28.98% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 204.65 (%).Trend:Decrease 12.55% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 529.14 (%).Trend:Increase 158.56% than previous quarter

Overall: increasing (126.11%). 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 -197.63 (%).Trend:Increase 27.4% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -174.33 (%).Trend:Decrease 11.79% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -722.4 (%).Trend:Increase 314.39% than previous quarter

Overall: decreasing (265.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42.51 (%).Trend:Increase 40.85% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43.81 (%).Trend:Increase 3.06% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.88 (%).Trend:Decrease 8.97% than previous quarter

Overall: decreasing (-6.19%). Fluctuation: **Little** (low 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 -23.93 (%).Trend:Increase 33.69% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -27.73 (%).Trend:Increase 15.88% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -40.59 (%).Trend:Increase 46.38% than previous quarter

Overall: decreasing (69.62%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -2.0 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -3.0 (USD).Trend:Increase 50.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.84 (USD).Trend:Decrease 72.0% than previous quarter

Overall: increasing (-58.0%). Fluctuation: **Significant** (high variation).



Financial data for Q2 2020 to Q1 2021 reveals a volatile financial picture. Liabilities on revenue show a significant initial decrease followed by a substantial increase.  Current assets on revenue also display a fluctuating increase. Cost efficiency, in terms of the ratio of retained earnings to revenue, shows a significant decrease, while the SG&A expense ratio exhibits a slight overall decrease. Invest efficiency, as measured by retained earnings on assets, shows a pronounced decrease with substantial variation. Earning per share reveals a mixed trend, initially increasing slightly, then declining sharply.