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 59713.97 (%).Trend:Increase 28.11% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 17826.56 (%).Trend:Decrease 70.15% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 3368.23 (%).Trend:Decrease 81.11% than previous quarter

Overall: decreasing (-94.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 19973.67 (%).Trend:Decrease 30.69% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 13456.88 (%).Trend:Decrease 32.63% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 89703.95 (%).Trend:Increase 566.6% than previous quarter

Overall: increasing (349.11%). 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 -173274.1 (%).Trend:Decrease 16.08% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -52569.4 (%).Trend:Decrease 69.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -44051.89 (%).Trend:Decrease 16.2% than previous quarter

Overall: increasing (-74.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5398.75 (%).Trend:Decrease 18.23% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2087.18 (%).Trend:Decrease 61.34% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1321.5 (%).Trend:Decrease 36.68% than previous quarter

Overall: decreasing (-75.52%). Fluctuation: **Significant** (high variation).


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 -550.7 (%).Trend:Increase 40.0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -323.39 (%).Trend:Decrease 41.28% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -47.84 (%).Trend:Decrease 85.21% than previous quarter

Overall: increasing (-91.31%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q2 2020 to Q1 2021 reveals significant volatility. Liabilities on revenue plummeted (-94.36%), contrasting with a substantial increase in current assets on revenue (349.11%).  Cost efficiency metrics displayed mixed trends: retained earnings to revenue increased (-74.58%), while the SG&A expense ratio decreased (-75.52%). Investment efficiency, as measured by retained earnings on assets, also increased (-91.31%), suggesting inconsistent performance across multiple areas.