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 74.4 (%).Trend:Decrease 49.28% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 48.09 (%).Trend:Decrease 35.36% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 155.87 (%).Trend:Increase 224.12% than previous quarter

Overall: increasing (109.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 188.79 (%).Trend:Decrease 51.43% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 124.15 (%).Trend:Decrease 34.24% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 416.41 (%).Trend:Increase 235.41% than previous quarter

Overall: increasing (120.57%). 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 -124.56 (%).Trend:Decrease 54.35% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -82.84 (%).Trend:Decrease 33.49% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -315.18 (%).Trend:Increase 280.47% than previous quarter

Overall: decreasing (153.03%). 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 -40.05 (%).Trend:Decrease 4.42% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -41.02 (%).Trend:Increase 2.42% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -47.99 (%).Trend:Increase 16.99% than previous quarter

Overall: decreasing (19.83%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q2 2020 to Q1 2021 data reveals significant fluctuations.  Liabilities and current assets on revenue showed substantial increases, but with high variability.  Cost efficiency is a major concern, with a sharp decline in the ratio of retained earnings to revenue.  Investment efficiency is also weak, as indicated by the decreasing retained earnings on assets.