Working Capital Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 219.57 (%).Trend:Decrease 27.33% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 142.4 (%).Trend:Decrease 35.15% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 395.78 (%).Trend:Increase 177.94% than previous quarter

Overall: increasing (80.25%). 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 -210.11 (%).Trend:Decrease 50.17% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -131.26 (%).Trend:Decrease 37.53% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -324.67 (%).Trend:Increase 147.35% than previous quarter

Overall: decreasing (54.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.9 (%).Trend:Increase 1.16% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.8 (%).Trend:Decrease 5.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.52 (%).Trend:Decrease 1.41% than previous quarter

Overall: decreasing (-6.6%). Fluctuation: **Little** (low 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 -50.23 (%).Trend:Decrease 16.55% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -48.23 (%).Trend:Decrease 3.98% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -40.28 (%).Trend:Decrease 16.48% than previous quarter

Overall: increasing (-19.81%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q2 2020 to Q1 2021 displays considerable volatility. Current assets on revenue demonstrate a substantial increase overall, but with large fluctuations, suggesting an unsteady working capital situation.  A significant decrease in the ratio of retained earnings to revenue demonstrates ongoing issues with cost efficiency. The SG&A expense ratio shows a modest, steady decrease. Investment efficiency shows a moderate decline in retained earnings on assets with high variation. No earnings per share data.