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 176.68 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 119.59 (%).Trend:Decrease 32.31% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 291.1 (%).Trend:Increase 143.42% than previous quarter

Overall: increasing (64.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 98.9 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 71.87 (%).Trend:Decrease 27.33% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 228.55 (%).Trend:Increase 218.0% than previous quarter

Overall: increasing (131.09%). 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 -145.16 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -94.33 (%).Trend:Decrease 35.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -266.6 (%).Trend:Increase 182.62% than previous quarter

Overall: decreasing (83.66%). 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 -45.65 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -44.48 (%).Trend:Decrease 2.56% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -42.59 (%).Trend:Decrease 4.25% than previous quarter

Overall: increasing (-6.7%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.07 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 442.86% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.3 (USD).Trend:Decrease 21.05% than previous quarter

Overall: increasing (328.57%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2020 to Q1 2021 reveal significant volatility in key financial metrics. Working capital efficiency, measured by liabilities and current assets on revenue, saw overall increases but with large variations across quarters. Cost efficiency, reflected by the ratio of retained earnings to revenue, decreased substantially with major fluctuations. Investment efficiency, gauged by retained earnings on assets, had an increasing trend overall, though with significant quarter-to-quarter changes. Earnings per share increased significantly but exhibited significant fluctuations.  The data reveals substantial instability in financial performance.