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 200.51 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 93.98 (%).Trend:Decrease 53.13% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 272.09 (%).Trend:Increase 189.52% than previous quarter

Overall: increasing (35.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 162.83 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 111.49 (%).Trend:Decrease 31.53% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 338.81 (%).Trend:Increase 203.89% than previous quarter

Overall: increasing (108.08%). 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 -139.17 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -94.28 (%).Trend:Decrease 32.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -273.56 (%).Trend:Increase 190.16% than previous quarter

Overall: decreasing (96.57%). 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 -39.78 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -40.6 (%).Trend:Increase 2.06% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -38.55 (%).Trend:Decrease 5.05% than previous quarter

Overall: increasing (-3.09%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q2 2020 to Q1 2021 reveals significant volatility.  Working capital efficiency, measured by liabilities and current assets on revenue, demonstrates substantial increases and decreases. The ratio of retained earnings to revenue shows a substantial decline over the period. Retained earnings on assets, despite fluctuations, show a slight increase overall, contrasting sharply with the declining cost efficiency metric.  The significant fluctuations in all metrics highlight a need for urgent analysis into the underlying causes and potential corrective measures.