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 149.66 (%).Trend:Decrease 67.09% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 86.3 (%).Trend:Decrease 42.34% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 198.15 (%).Trend:Increase 129.61% than previous quarter

Overall: increasing (32.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 64.44 (%).Trend:Decrease 43.56% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 76.66 (%).Trend:Increase 18.96% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 182.8 (%).Trend:Increase 138.46% than previous quarter

Overall: increasing (183.67%). 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 -2123.22 (%).Trend:Decrease 50.94% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1346.5 (%).Trend:Decrease 36.58% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -3458.83 (%).Trend:Increase 156.88% than previous quarter

Overall: decreasing (62.9%). 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 -348.81 (%).Trend:Increase 3.29% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -336.41 (%).Trend:Decrease 3.55% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -357.52 (%).Trend:Increase 6.28% than previous quarter

Overall: decreasing (2.5%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency (Q2 2020-Q1 2021) demonstrates considerable fluctuation. Liabilities on revenue increased, but with substantial quarter-to-quarter variations.  Current assets on revenue also increased overall with significant volatility.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a significant overall decrease with substantial quarter-to-quarter variation.  Investment efficiency, indicated by retained earnings on assets, displays a small net decrease with significant volatility.