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 82.83 (%).Trend:Decrease 49.66% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 59.02 (%).Trend:Decrease 28.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 171.37 (%).Trend:Increase 190.36% than previous quarter

Overall: increasing (106.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 322.01 (%).Trend:Decrease 42.42% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 215.36 (%).Trend:Decrease 33.12% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 486.26 (%).Trend:Increase 125.79% than previous quarter

Overall: increasing (51.01%). 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 -110.6 (%).Trend:Decrease 47.08% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -74.13 (%).Trend:Decrease 32.97% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -179.95 (%).Trend:Increase 142.75% than previous quarter

Overall: decreasing (62.7%). 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 -24.59 (%).Trend:Decrease 6.18% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -24.94 (%).Trend:Increase 1.42% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -25.7 (%).Trend:Increase 3.05% than previous quarter

Overall: decreasing (4.51%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q2 2020 to Q1 2021 indicates mixed results with substantial volatility. Liabilities and current assets as percentages of revenue show an overall increasing trend with large fluctuations.  Cost efficiency, as measured by the retained earnings to revenue ratio, is decreasing significantly. However, investment efficiency exhibits a slight negative trend, though with substantial variability.  These findings point towards unstable performance needing careful monitoring.