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 67.51 (%).Trend:Decrease 40.6% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 50.34 (%).Trend:Decrease 25.43% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 114.16 (%).Trend:Increase 126.78% than previous quarter

Overall: increasing (69.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 228.7 (%).Trend:Decrease 37.46% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 166.85 (%).Trend:Decrease 27.04% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 593.65 (%).Trend:Increase 255.8% than previous quarter

Overall: increasing (159.58%). 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 -49.4 (%).Trend:Decrease 12.64% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -24.37 (%).Trend:Decrease 50.67% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -6.46 (%).Trend:Decrease 73.49% than previous quarter

Overall: increasing (-86.92%). 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 -16.39 (%).Trend:Increase 45.3% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -11.37 (%).Trend:Decrease 30.63% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -0.89 (%).Trend:Decrease 92.17% than previous quarter

Overall: increasing (-94.57%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q2 2020 - Q1 2021 data reveals significant fluctuations. Liabilities and current assets relative to revenue increased substantially (69.1% and 159.58%), indicating potential improvements in working capital.  Conversely, the Ratio of Retained Earnings to Revenue and Retained Earning on Assets improved significantly (-86.92% and -94.57% respectively). The considerable volatility calls for a more thorough examination.