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 54.28 (%).Trend:Decrease 70.07% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 36.57 (%).Trend:Decrease 32.63% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 111.26 (%).Trend:Increase 204.24% than previous quarter

Overall: increasing (104.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 140.82 (%).Trend:Decrease 57.39% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 96.32 (%).Trend:Decrease 31.6% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 359.54 (%).Trend:Increase 273.28% than previous quarter

Overall: increasing (155.32%). 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 -461.52 (%).Trend:Decrease 40.45% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -311.64 (%).Trend:Decrease 32.48% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -888.3 (%).Trend:Increase 185.04% than previous quarter

Overall: decreasing (92.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.1 (%).Trend:Increase 13.52% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.89 (%).Trend:Decrease 0.87% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.79 (%).Trend:Increase 16.32% than previous quarter

Overall: increasing (15.31%). Fluctuation: **Little** (low variation).


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 -100.63 (%).Trend:Increase 15.41% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -101.83 (%).Trend:Increase 1.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -94.16 (%).Trend:Decrease 7.53% than previous quarter

Overall: increasing (-6.43%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show substantial volatility.  While liabilities and current assets on revenue are increasing, the increase is marked by significant fluctuations quarter-over-quarter.  Cost efficiency exhibits a significant, fluctuating decrease in the ratio of retained earnings to revenue.  Investment efficiency demonstrates a slight overall increase in retained earnings on assets, with considerable variations.