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 201.92 (%).Trend:Increase 34.08% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 116.12 (%).Trend:Decrease 42.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 256.33 (%).Trend:Increase 120.75% than previous quarter

Overall: increasing (26.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 273.16 (%).Trend:Increase 65.41% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 150.15 (%).Trend:Decrease 45.03% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 367.17 (%).Trend:Increase 144.54% than previous quarter

Overall: increasing (34.42%). 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 -193.97 (%).Trend:Decrease 2.92% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -111.98 (%).Trend:Decrease 42.27% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -197.02 (%).Trend:Increase 75.94% than previous quarter

Overall: decreasing (1.57%). 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 -19.87 (%).Trend:Increase 13.74% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -20.28 (%).Trend:Increase 2.06% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -17.8 (%).Trend:Decrease 12.23% than previous quarter

Overall: increasing (-10.42%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show significant fluctuations in working capital efficiency. Liabilities on revenue exhibited substantial increases and decreases over the period, resulting in a net increase overall. Current assets on revenue also displayed considerable fluctuations, resulting in an overall increase.  Cost efficiency, measured by the ratio of retained earnings to revenue, showed a decreasing trend with substantial volatility between quarters. Investment efficiency, as measured by retained earnings on assets, displayed an overall increasing trend with significant variations.