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 52.89 (%).Trend:Decrease 42.44% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 37.45 (%).Trend:Decrease 29.19% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 99.78 (%).Trend:Increase 166.44% than previous quarter

Overall: increasing (88.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 129.55 (%).Trend:Decrease 64.93% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 93.11 (%).Trend:Decrease 28.13% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 219.86 (%).Trend:Increase 136.13% than previous quarter

Overall: increasing (69.71%). 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 -157.86 (%).Trend:Decrease 46.37% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -114.72 (%).Trend:Decrease 27.33% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -383.71 (%).Trend:Increase 234.48% than previous quarter

Overall: decreasing (143.07%). 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 -48.83 (%).Trend:Decrease 4.16% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -50.86 (%).Trend:Increase 4.16% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -67.92 (%).Trend:Increase 33.54% than previous quarter

Overall: decreasing (39.09%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, the company experienced significant fluctuations across key financial metrics. Liabilities on revenue showed an overall increase of 88.66%, while current assets on revenue increased by 69.71%. However, the ratio of retained earnings to revenue decreased by 143.07%, indicating potential cost issues.  Retained earnings on assets also declined by 39.09%, reflecting operational challenges.  Earning Per Share data is absent.