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 53.0 (%).Trend:Decrease 47.96% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 36.71 (%).Trend:Decrease 30.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 113.65 (%).Trend:Increase 209.59% than previous quarter

Overall: increasing (114.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 141.5 (%).Trend:Decrease 51.98% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 92.63 (%).Trend:Decrease 34.54% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 292.8 (%).Trend:Increase 216.1% than previous quarter

Overall: increasing (106.93%). 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 -48.44 (%).Trend:Decrease 54.21% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -25.07 (%).Trend:Decrease 48.25% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -54.2 (%).Trend:Increase 116.19% than previous quarter

Overall: decreasing (11.89%). 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 -26.59 (%).Trend:Decrease 3.87% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -21.65 (%).Trend:Decrease 18.58% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -15.15 (%).Trend:Decrease 30.02% than previous quarter

Overall: increasing (-43.02%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.06 (USD).Trend:Decrease 142.86% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.92 (USD).Trend:Increase 1433.33% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.75 (USD).Trend:Decrease 18.48% than previous quarter

Overall: increasing (1150.0%). Fluctuation: **Significant** (high variation).



The financial data from Q2 2020 to Q1 2021 reveals substantial volatility across multiple metrics.  Both liabilities and current assets on revenue increased significantly.  Ratio of retained earnings to revenue decreased slightly, and retained earnings on assets increased.  Most notably, earnings per share saw an enormous increase, highlighting a potential positive trend despite operational instability.