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 127.71 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 84.18 (%).Trend:Decrease 34.09% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 245.64 (%).Trend:Increase 191.8% than previous quarter

Overall: increasing (92.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 209.86 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 124.36 (%).Trend:Decrease 40.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 351.24 (%).Trend:Increase 182.44% than previous quarter

Overall: increasing (67.37%). 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 -232.04 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -155.89 (%).Trend:Decrease 32.82% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -398.96 (%).Trend:Increase 155.92% than previous quarter

Overall: decreasing (71.94%). 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 -59.21 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -61.01 (%).Trend:Increase 3.04% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -61.67 (%).Trend:Increase 1.08% than previous quarter

Overall: decreasing (4.15%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show significant volatility across various financial metrics. Liabilities and current assets on revenue both exhibited substantial fluctuation, with a notable increase in Q1 2021.  Cost efficiency, as represented by the ratio of retained earnings to revenue, showed a pronounced downward trend. Investment efficiency demonstrates a steady decline in retained earnings on assets with high variation.