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 53.67 (%).Trend:Decrease 26.98% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 34.9 (%).Trend:Decrease 34.97% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 147.77 (%).Trend:Increase 323.41% than previous quarter

Overall: increasing (175.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 129.11 (%).Trend:Decrease 45.92% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 82.33 (%).Trend:Decrease 36.23% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 289.31 (%).Trend:Increase 251.4% than previous quarter

Overall: increasing (124.08%). 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 -572.02 (%).Trend:Decrease 50.27% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -380.28 (%).Trend:Decrease 33.52% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2342.2 (%).Trend:Increase 515.91% than previous quarter

Overall: decreasing (309.46%). 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 -274.22 (%).Trend:Decrease 3.76% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -292.46 (%).Trend:Increase 6.65% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -432.59 (%).Trend:Increase 47.91% than previous quarter

Overall: decreasing (57.75%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q2 2020-Q1 2021 data displays considerable volatility.  Liabilities on revenue increased substantially (175.33%), as did current assets on revenue (124.08%), potentially indicating improved working capital. However, the ratio of retained earnings to revenue decreased sharply (-309.46%), suggesting continuing negative earnings.  Retained earnings on assets also declined significantly (-57.75%).  The high degree of variance requires further investigation.