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 30.84 (%).Trend:Decrease 58.39% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 20.9 (%).Trend:Decrease 32.23% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 81.99 (%).Trend:Increase 292.3% than previous quarter

Overall: increasing (165.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 58.8 (%).Trend:Decrease 51.46% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 41.24 (%).Trend:Decrease 29.86% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 137.62 (%).Trend:Increase 233.71% than previous quarter

Overall: increasing (134.05%). 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 54.38 (%).Trend:Decrease 49.99% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 28.17 (%).Trend:Decrease 48.2% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 104.99 (%).Trend:Increase 272.7% than previous quarter

Overall: increasing (93.07%). 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 36.25 (%).Trend:Increase 5.75% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 29.95 (%).Trend:Decrease 17.38% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 28.77 (%).Trend:Decrease 3.94% than previous quarter

Overall: decreasing (-20.63%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


The financial statements from Q2 2020 to Q1 2021 reveal highly erratic financial performance.  Working capital efficiency metrics, including liabilities and current assets as a percentage of revenue, experienced large swings, indicating significant instability. Cost efficiency, as measured by the ratio of retained earnings to revenue, also demonstrated highly erratic behavior.  While investment efficiency showed a more moderate decrease, the overall trend is concerning, suggesting a need for immediate action to stabilize these variables and understand the underlying causes of these dramatic changes.