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 241.2 (%).Trend:Decrease 4.19% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 110.4 (%).Trend:Decrease 54.23% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 284.89 (%).Trend:Increase 158.05% than previous quarter

Overall: increasing (18.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 1178.25 (%).Trend:Increase 124.12% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 573.1 (%).Trend:Decrease 51.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 4597.42 (%).Trend:Increase 702.2% than previous quarter

Overall: increasing (290.19%). 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 -12033.41 (%).Trend:Decrease 22.04% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -7061.58 (%).Trend:Decrease 41.32% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -17039.66 (%).Trend:Increase 141.3% than previous quarter

Overall: decreasing (41.6%). 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 -913.7 (%).Trend:Decrease 57.72% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1052.75 (%).Trend:Increase 15.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -352.46 (%).Trend:Decrease 66.52% than previous quarter

Overall: increasing (-61.42%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q2 2020 to Q1 2021 reveals a high degree of fluctuation.  Liabilities on revenue increased, followed by a substantial decrease before further increase.  Current assets on revenue demonstrate a substantial increase, despite a significant decline in between. The ratio of retained earnings to revenue declined throughout the period, suggesting reduced profitability.  Investment efficiency, represented by retained earnings on assets, fluctuated significantly. This volatility across key metrics warrants a closer examination.