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 201.92 (%).Trend:Increase 34.08% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 116.12 (%).Trend:Decrease 42.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 256.33 (%).Trend:Increase 120.75% than previous quarter

Overall: increasing (26.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 273.16 (%).Trend:Increase 65.41% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 150.15 (%).Trend:Decrease 45.03% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 367.17 (%).Trend:Increase 144.54% than previous quarter

Overall: increasing (34.42%). 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 -193.97 (%).Trend:Decrease 2.92% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -111.98 (%).Trend:Decrease 42.27% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -197.02 (%).Trend:Increase 75.94% than previous quarter

Overall: decreasing (1.57%). 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 -19.87 (%).Trend:Increase 13.74% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -20.28 (%).Trend:Increase 2.06% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -17.8 (%).Trend:Decrease 12.23% than previous quarter

Overall: increasing (-10.42%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance for Q2 2020 to Q1 2021 shows a mixed picture. Liabilities on revenue and current assets on revenue both exhibited significant increases and fluctuations.  Cost efficiency, measured by the ratio of retained earnings to revenue, showed a significant decrease over the period.  Investment efficiency, as measured by retained earnings on assets, also displayed significant, though varying, trends.  Overall, the data suggests a volatile period with significant fluctuations across key metrics, highlighting the need for further analysis to understand the underlying factors.