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 71.58 (%).Trend:Decrease 48.34% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 107.4 (%).Trend:Increase 50.04% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 113.54 (%).Trend:Increase 5.72% than previous quarter

Overall: increasing (58.62%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 192.36 (%).Trend:Decrease 26.88% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 160.41 (%).Trend:Decrease 16.61% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 789.35 (%).Trend:Increase 392.08% than previous quarter

Overall: increasing (310.35%). 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 -11837.77 (%).Trend:Decrease 14.63% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -8813.55 (%).Trend:Decrease 25.55% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -11088.36 (%).Trend:Increase 25.81% than previous quarter

Overall: increasing (-6.33%). 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 -1358.47 (%).Trend:Increase 45.03% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1388.18 (%).Trend:Increase 2.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -760.79 (%).Trend:Decrease 45.2% than previous quarter

Overall: increasing (-44.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements from Q2 2020 to Q1 2021 show a mix of increasing and decreasing trends in various financial metrics.  Liabilities on revenue show a neutral trend with moderate fluctuation, while current assets on revenue exhibit a substantial increase with high volatility.  Cost efficiency, as indicated by the ratio of retained earnings to revenue, displays an overall increase with high variation. Investment efficiency, reflected by retained earnings on assets, exhibits a substantial fluctuation, though with an increasing overall trend.