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 136.51 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 91.19 (%).Trend:Decrease 33.2% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 278.49 (%).Trend:Increase 205.4% than previous quarter

Overall: increasing (104.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 108.56 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 69.26 (%).Trend:Decrease 36.2% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 232.74 (%).Trend:Increase 236.04% than previous quarter

Overall: increasing (114.39%). 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 -359.72 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -243.4 (%).Trend:Decrease 32.34% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -710.28 (%).Trend:Increase 191.82% than previous quarter

Overall: decreasing (97.45%). 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 -145.89 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -147.86 (%).Trend:Increase 1.35% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -137.4 (%).Trend:Decrease 7.07% than previous quarter

Overall: increasing (-5.82%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show substantial fluctuations.  Liabilities and current assets on revenue display strong increases (104.01% and 114.39%, respectively) with notable volatility.  The ratio of retained earnings to revenue decreased considerably (97.45%) with high volatility. Investment efficiency also shows a marginal increase (-5.82%) with significant volatility. This suggests substantial variability across financial metrics and underscores the need for further analysis.