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 178.89 (%).Trend:Decrease 57.02% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 129.82 (%).Trend:Decrease 27.43% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 379.48 (%).Trend:Increase 192.31% than previous quarter

Overall: increasing (112.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 1135.66 (%).Trend:Decrease 65.23% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 733.62 (%).Trend:Decrease 35.4% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2892.66 (%).Trend:Increase 294.3% than previous quarter

Overall: increasing (154.71%). 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 -1165.59 (%).Trend:Decrease 62.18% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -933.36 (%).Trend:Decrease 19.92% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -3099.42 (%).Trend:Increase 232.07% than previous quarter

Overall: decreasing (165.91%). 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 -90.79 (%).Trend:Increase 8.38% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -110.99 (%).Trend:Increase 22.25% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -96.68 (%).Trend:Decrease 12.89% than previous quarter

Overall: decreasing (6.49%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2020 to Q1 2021 show significant volatility in financial metrics.  Working capital efficiency displays increasing liabilities and current assets on revenue, with high fluctuation. Cost efficiency shows a fluctuating trend in the ratio of retained earnings to revenue, exhibiting significant variation. Investment efficiency reveals a decreasing retained earnings on assets trend. Further analysis is necessary to assess the company's long-term financial health.