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 144.46 (%).Trend:Decrease 64.02% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 25.55 (%).Trend:Decrease 82.31% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 380.73 (%).Trend:Increase 1390.14% than previous quarter

Overall: increasing (163.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 527.63 (%).Trend:Decrease 65.01% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 131.42 (%).Trend:Decrease 75.09% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2704.77 (%).Trend:Increase 1958.11% than previous quarter

Overall: increasing (412.63%). 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 -739.28 (%).Trend:Decrease 60.35% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -157.97 (%).Trend:Decrease 78.63% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -4577.76 (%).Trend:Increase 2797.87% than previous quarter

Overall: decreasing (519.22%). 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 -116.19 (%).Trend:Increase 11.26% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -96.38 (%).Trend:Decrease 17.05% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -125.19 (%).Trend:Increase 29.89% than previous quarter

Overall: decreasing (7.75%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q2 2020 to Q1 2021 shows volatile financial performance.  Liabilities on revenue and current assets on revenue increased sharply in the final quarter, despite prior decreases.  The ratio of retained earnings to revenue experienced a significant decline, and retained earnings on assets also decreased, indicating potential operational challenges.