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 92.75 (%).Trend:Decrease 42.2% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 48.25 (%).Trend:Decrease 47.98% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 111.97 (%).Trend:Increase 132.06% than previous quarter

Overall: increasing (20.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 61.15 (%).Trend:Decrease 61.54% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 39.97 (%).Trend:Decrease 34.64% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 76.41 (%).Trend:Increase 91.17% than previous quarter

Overall: increasing (24.96%). 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 -101.21 (%).Trend:Increase 897.14% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -109.89 (%).Trend:Increase 8.58% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -203.45 (%).Trend:Increase 85.14% than previous quarter

Overall: decreasing (101.02%). 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 -9.4 (%).Trend:Increase 1673.58% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -17.23 (%).Trend:Increase 83.3% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -18.29 (%).Trend:Increase 6.15% than previous quarter

Overall: decreasing (94.57%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.0 (USD).Trend:Decrease 200.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -4.0 (USD).Trend:Increase 300.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 113.0% than previous quarter

Overall: increasing (-152.0%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 shows substantial fluctuations. Liabilities on revenue increased, contrasting with a decrease in current assets on revenue.  Cost efficiency, measured by retained earnings to revenue, shows a consistent decline, despite some minor increases in intermediate quarters.  Investment efficiency and earnings per share also demonstrate volatility, with inconsistent positive and negative trends.