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 103.73 (%).Trend:Decrease 29.5% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 237.34 (%).Trend:Increase 128.81% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 147.85 (%).Trend:Decrease 37.71% than previous quarter

Overall: increasing (42.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 138.9 (%).Trend:Decrease 45.07% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 426.39 (%).Trend:Increase 206.98% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 716.9 (%).Trend:Increase 68.13% than previous quarter

Overall: increasing (416.13%). 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 -551.58 (%).Trend:Decrease 30.52% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -848.95 (%).Trend:Increase 53.91% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2182.31 (%).Trend:Increase 157.06% than previous quarter

Overall: decreasing (295.65%). 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 -145.62 (%).Trend:Increase 18.47% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -165.64 (%).Trend:Increase 13.75% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -234.4 (%).Trend:Increase 41.51% than previous quarter

Overall: decreasing (60.97%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased from Q2 2020 to Q1 2021, then increased drastically in Q3 2020 before decreasing again in Q1 2021. Current assets on revenue also show significant fluctuation, increasing dramatically in Q3 2020, then again in Q1 2021. Cost efficiency shows a significant decreasing trend. The ratio of retained earnings to revenue has been consistently decreasing across all quarters. Invest efficiency shows a decreasing trend with significant fluctuation.  Overall, the financial health shows instability with large fluctuations in key metrics.