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 109.6 (%).Trend:Decrease 54.72% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 76.05 (%).Trend:Decrease 30.61% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 330.14 (%).Trend:Increase 334.11% than previous quarter

Overall: increasing (201.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 251.43 (%).Trend:Decrease 34.72% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 163.87 (%).Trend:Decrease 34.82% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 697.88 (%).Trend:Increase 325.87% than previous quarter

Overall: increasing (177.56%). 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 -576.95 (%).Trend:Decrease 40.28% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -457.03 (%).Trend:Decrease 20.79% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2384.31 (%).Trend:Increase 421.7% than previous quarter

Overall: decreasing (313.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.13 (%).Trend:Decrease 4.19% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 47.62 (%).Trend:Increase 15.78% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 79.01 (%).Trend:Increase 65.92% than previous quarter

Overall: increasing (92.1%). Fluctuation: **Significant** (high variation).


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 -138.3 (%).Trend:Increase 27.44% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -161.28 (%).Trend:Increase 16.62% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -198.36 (%).Trend:Increase 22.99% than previous quarter

Overall: decreasing (43.43%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q2 2020 to Q1 2021, significant fluctuations are evident. Liabilities and current assets on revenue increased substantially.  The ratio of retained earnings to revenue decreased dramatically, while the SG&A expense ratio increased significantly.  Retained earnings on assets decreased considerably.  Overall, the data indicates high variability and potential areas for concern.