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 94.74 (%).Trend:Decrease 51.82% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 62.65 (%).Trend:Decrease 33.87% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 198.17 (%).Trend:Increase 216.31% than previous quarter

Overall: increasing (109.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 179.68 (%).Trend:Decrease 52.83% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 122.25 (%).Trend:Decrease 31.96% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 389.63 (%).Trend:Increase 218.72% than previous quarter

Overall: increasing (116.85%). 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 -256.99 (%).Trend:Decrease 53.48% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -167.24 (%).Trend:Decrease 34.92% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -564.05 (%).Trend:Increase 237.27% than previous quarter

Overall: decreasing (119.48%). 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 -100.98 (%).Trend:Decrease 5.38% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -98.28 (%).Trend:Decrease 2.67% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -103.57 (%).Trend:Increase 5.38% than previous quarter

Overall: decreasing (2.56%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows substantial fluctuation. Liabilities on revenue decreased in Q2 and Q3 2020, then increased dramatically in Q1 2021, followed by a decrease in Q2 2021. Current assets on revenue exhibited similar patterns, with significant decreases in Q2 and Q3 2020 and a large increase in Q1 2021, then decreased again in Q2 2021. Cost efficiency demonstrates a significant decline in the ratio of retained earnings to revenue over the period, with a substantial increase in Q1 2021 followed by decreases in Q2 and Q3 2021.  Investment efficiency shows a slight and consistent decrease in retained earnings on assets across the period.