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 51.1 (%).Trend:Decrease 38.52% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 35.58 (%).Trend:Decrease 30.37% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 94.38 (%).Trend:Increase 165.26% than previous quarter

Overall: increasing (84.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 20.64 (%).Trend:Decrease 63.64% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 12.65 (%).Trend:Decrease 38.71% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 27.65 (%).Trend:Increase 118.58% than previous quarter

Overall: increasing (33.96%). 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 -55.85 (%).Trend:Decrease 29.07% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -38.33 (%).Trend:Decrease 31.37% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -85.56 (%).Trend:Increase 123.22% than previous quarter

Overall: decreasing (53.2%). 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 -25.81 (%).Trend:Increase 22.44% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -26.84 (%).Trend:Increase 3.99% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -25.72 (%).Trend:Decrease 4.17% than previous quarter

Overall: increasing (-0.35%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.49 (USD).Trend:Increase 238.64% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.69 (USD).Trend:Increase 13.42% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.78 (USD).Trend:Decrease 146.15% than previous quarter

Overall: increasing (-152.35%). Fluctuation: **Significant** (high variation).



Analyzing financial data from Q2 2020 to Q1 2021, liabilities on revenue show an initial decrease followed by a considerable increase, suggesting a volatile trend.  A similar pattern exists with current assets on revenue, fluctuating from decrease to increase.  The ratio of retained earnings to revenue exhibits a negative trend, with significant variations across the period.  Investment efficiency demonstrates a minor fluctuation in retained earnings on assets. Earnings per share show a notable decrease, with a subsequent upward adjustment, also exhibiting highly fluctuating quarter-to-quarter changes.  The data reveals volatility and inconsistent trends in financial performance.