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


Q2 2020 to Q1 2021 data reveals significant fluctuations in working capital efficiency. Liabilities on revenue increased substantially (163.55%), and current assets on revenue also experienced a dramatic increase (412.63%). The ratio of retained earnings to revenue worsened considerably (-519.22%).  Retained earnings on assets decreased slightly (-7.75%),  with all metrics demonstrating high variability.