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 62.16 (%).Trend:Decrease 18.63% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 43.45 (%).Trend:Decrease 30.1% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 97.91 (%).Trend:Increase 125.34% than previous quarter

Overall: increasing (57.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 150.59 (%).Trend:Decrease 38.85% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 88.64 (%).Trend:Decrease 41.14% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 154.96 (%).Trend:Increase 74.82% than previous quarter

Overall: increasing (2.9%). 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 -305.7 (%).Trend:Decrease 26.24% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -211.84 (%).Trend:Decrease 30.7% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -517.51 (%).Trend:Increase 144.29% than previous quarter

Overall: decreasing (69.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.66 (%).Trend:Increase 136.93% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.66 (%).Trend:Decrease 22.15% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.41 (%).Trend:Decrease 57.55% than previous quarter

Overall: decreasing (-66.96%). 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 -85.72 (%).Trend:Decrease 5.76% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -101.28 (%).Trend:Increase 18.15% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -139.44 (%).Trend:Increase 37.68% than previous quarter

Overall: decreasing (62.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -55.0 (USD).Trend:Increase 422.81% than previous quarter
Year 2020 Quarter 3: Earning Per Share -50.26 (USD).Trend:Decrease 8.62% than previous quarter
Year 2021 Quarter 1: Earning Per Share -4.41 (USD).Trend:Decrease 91.23% than previous quarter

Overall: increasing (-91.98%). Fluctuation: **Significant** (high variation).



The data for Q2 2020 to Q1 2021 reveals a concerning pattern of volatility and decline in several key financial metrics. Working capital efficiency shows fluctuating trends in both liabilities and current assets. Cost efficiency demonstrates a sharp decrease in SG&A expense ratio, offset by a significant drop in the retained earnings-to-revenue ratio. Investment efficiency showcases a consistent decline in retained earnings on assets, and earnings per share are experiencing a significant decrease.  The company appears to be facing significant challenges.