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 63.1 (%).Trend:Decrease 31.64% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 30.77 (%).Trend:Decrease 51.24% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 493.71 (%).Trend:Increase 1504.52% than previous quarter

Overall: increasing (682.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 521.58 (%).Trend:Increase 24.74% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 299.52 (%).Trend:Decrease 42.57% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 697.83 (%).Trend:Increase 132.98% than previous quarter

Overall: increasing (33.79%). 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 -326.45 (%).Trend:Decrease 25.89% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -197.34 (%).Trend:Decrease 39.55% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -488.59 (%).Trend:Increase 147.59% than previous quarter

Overall: decreasing (49.67%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 102.03 (%).Trend:Increase 11.7% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 84.11 (%).Trend:Decrease 17.56% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 61.68 (%).Trend:Decrease 26.67% than previous quarter

Overall: decreasing (-39.55%). Fluctuation: **Neutral** (moderate 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 -28.49 (%).Trend:Decrease 8.86% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -30.11 (%).Trend:Increase 5.69% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -32.47 (%).Trend:Increase 7.84% than previous quarter

Overall: decreasing (13.97%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities and current assets on revenue both increased, indicating growth, though with substantial fluctuation.  The ratio of retained earnings to revenue decreased, suggesting potential profitability challenges.  The SG&A expense ratio decreased consistently, signifying improved cost management.  Retained earnings on assets also decreased, warranting further investigation.