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 68.03 (%).Trend:Decrease 40.87% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 43.48 (%).Trend:Decrease 36.09% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 126.11 (%).Trend:Increase 190.04% than previous quarter

Overall: increasing (85.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 183.69 (%).Trend:Decrease 49.42% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 116.9 (%).Trend:Decrease 36.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 211.07 (%).Trend:Increase 80.56% than previous quarter

Overall: increasing (14.91%). 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 -64.07 (%).Trend:Decrease 51.04% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -43.63 (%).Trend:Decrease 31.9% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -105.71 (%).Trend:Increase 142.29% than previous quarter

Overall: decreasing (64.99%). 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 -17.79 (%).Trend:Decrease 4.87% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -17.51 (%).Trend:Decrease 1.57% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -18.0 (%).Trend:Increase 2.8% than previous quarter

Overall: decreasing (1.18%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q2 2020 to Q1 2021 shows substantial volatility across various metrics.  Liabilities-to-revenue ratios demonstrate an initial decrease, followed by a substantial increase, suggesting significant changes in debt management. Current assets-to-revenue ratios reveal a decreasing trend with a subsequent increase, suggesting fluctuating short-term asset management.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a marked overall decrease. Investment efficiency, as measured by retained earnings on assets, reveals a consistently decreasing trend, albeit with minor fluctuations.