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 25.34 (%).Trend:Decrease 71.09% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 20.98 (%).Trend:Decrease 17.21% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 92.17 (%).Trend:Increase 339.32% than previous quarter

Overall: increasing (263.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 24.08 (%).Trend:Decrease 69.85% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 19.75 (%).Trend:Decrease 17.98% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 97.65 (%).Trend:Increase 394.43% than previous quarter

Overall: increasing (305.52%). 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 -10.3 (%).Trend:Increase 26.38% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -10.05 (%).Trend:Decrease 2.43% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -60.05 (%).Trend:Increase 497.51% than previous quarter

Overall: decreasing (483.01%). 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 -4.64 (%).Trend:Increase 108.07% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -6.09 (%).Trend:Increase 31.25% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -9.77 (%).Trend:Increase 60.43% than previous quarter

Overall: decreasing (110.56%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -0.4 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -0.77 (USD).Trend:Increase 92.5% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.54 (USD).Trend:Decrease 29.87% than previous quarter

Overall: decreasing (35.0%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 reveals significant increases in working capital efficiency, with liabilities and current assets on revenue showing substantial increases in Q1 2021 after a previous downward trend.  The ratio of retained earnings to revenue experiences substantial increases.  Investment efficiency, measured by retained earnings on assets, also demonstrates a significant decrease with fluctuating trends and overall declining trend.  Earnings per share show a significant decrease.