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 63.5 (%).Trend:Decrease 44.59% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 44.43 (%).Trend:Decrease 30.03% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 239.33 (%).Trend:Increase 438.67% than previous quarter

Overall: increasing (276.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 153.01 (%).Trend:Decrease 43.73% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 106.93 (%).Trend:Decrease 30.12% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 252.23 (%).Trend:Increase 135.88% than previous quarter

Overall: increasing (64.85%). 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 -37.82 (%).Trend:Decrease 35.23% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -28.38 (%).Trend:Decrease 24.96% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -52.56 (%).Trend:Increase 85.2% than previous quarter

Overall: decreasing (38.97%). 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 -11.81 (%).Trend:Increase 13.01% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -12.25 (%).Trend:Increase 3.73% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -9.65 (%).Trend:Decrease 21.22% than previous quarter

Overall: increasing (-18.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency experienced significant fluctuations. Liabilities on revenue increased dramatically in Q1 2021 to 239.33%, but then decreased to 131.89% in Q2 2021. Similarly, current assets on revenue increased to 252.23% in Q1 2021, then fell to 141.68% in Q2 2021. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a decreasing overall trend despite quarterly variations. Investment efficiency, calculated as retained earnings on assets, showed an overall decreasing trend, but with significant quarterly fluctuations.  This data indicates a volatile period for the company.