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 85.51 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 73.16 (%).Trend:Decrease 14.44% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 315.0 (%).Trend:Increase 330.56% than previous quarter

Overall: increasing (268.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 342.05 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 234.66 (%).Trend:Decrease 31.4% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 543.31 (%).Trend:Increase 131.53% than previous quarter

Overall: increasing (58.84%). 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 -6.5 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -3.5 (%).Trend:Decrease 46.15% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 8.3 (%).Trend:Decrease 337.14% than previous quarter

Overall: increasing (-227.69%). 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 -1.63 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1.28 (%).Trend:Decrease 21.47% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 1.32 (%).Trend:Decrease 203.12% than previous quarter

Overall: increasing (-180.98%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show significant fluctuations in working capital efficiency metrics. Liabilities on revenue increased sharply from Q2 to Q1, followed by a significant drop. Current assets on revenue also exhibit substantial increases and decreases. Cost efficiency, as measured by the ratio of retained earnings to revenue, displays substantial growth, but with considerable volatility across the quarters. Invest efficiency, as measured by retained earnings on assets, also demonstrates a considerable increase with significant quarter-to-quarter variations. Overall, the financial data reveals significant volatility in key performance indicators.