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 172.33 (%).Trend:Decrease 56.63% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 163.7 (%).Trend:Decrease 5.01% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 304.0 (%).Trend:Increase 85.71% than previous quarter

Overall: increasing (76.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 276.41 (%).Trend:Decrease 50.95% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 507.47 (%).Trend:Increase 83.59% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 10651.93 (%).Trend:Increase 1999.03% than previous quarter

Overall: increasing (3753.67%). 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 -6111.69 (%).Trend:Decrease 53.97% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -4750.15 (%).Trend:Decrease 22.28% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -8723.59 (%).Trend:Increase 83.65% than previous quarter

Overall: decreasing (42.74%). 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 -1597.57 (%).Trend:Decrease 9.2% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -765.34 (%).Trend:Decrease 52.09% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -77.29 (%).Trend:Decrease 89.9% than previous quarter

Overall: increasing (-95.16%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show considerable volatility. Liabilities on revenue initially decreased then significantly increased in Q1 2021.  Current assets on revenue also saw a large increase in Q1 2021, after prior decreases. The ratio of retained earnings to revenue consistently decreased.  Investment efficiency, reflected in retained earnings on assets, displayed a significant downward trend overall, indicating potential issues with asset management and profitability.  The overall pattern of instability calls for further analysis to identify the driving forces.