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 82.21 (%).Trend:Decrease 40.44% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 59.61 (%).Trend:Decrease 27.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 165.39 (%).Trend:Increase 177.45% than previous quarter

Overall: increasing (101.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 253.65 (%).Trend:Decrease 21.7% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 171.57 (%).Trend:Decrease 32.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 413.51 (%).Trend:Increase 141.02% than previous quarter

Overall: increasing (63.02%). 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 -109.1 (%).Trend:Decrease 41.5% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -72.89 (%).Trend:Decrease 33.19% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -205.36 (%).Trend:Increase 181.74% than previous quarter

Overall: decreasing (88.23%). 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 -33.71 (%).Trend:Decrease 17.62% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -33.0 (%).Trend:Decrease 2.11% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -36.45 (%).Trend:Increase 10.45% than previous quarter

Overall: decreasing (8.13%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q2 2020 to Q1 2021 data shows significant fluctuations. Liabilities on revenue increased (101.18%), while current assets on revenue also increased (63.02%). However, the ratio of retained earnings to revenue decreased (88.23%), suggesting possible cost or revenue problems. Retained earnings on assets also decreased slightly (8.13%).  This volatility necessitates a comprehensive review.