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 107.88 (%).Trend:Decrease 2.33% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 106.09 (%).Trend:Decrease 1.66% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 519.85 (%).Trend:Increase 390.01% than previous quarter

Overall: increasing (381.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 134.77 (%).Trend:Increase 24.67% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 167.33 (%).Trend:Increase 24.16% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 660.02 (%).Trend:Increase 294.44% than previous quarter

Overall: increasing (389.74%). 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 75.06 (%).Trend:Decrease 30.27% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 45.44 (%).Trend:Decrease 39.46% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -152.91 (%).Trend:Decrease 436.51% than previous quarter

Overall: decreasing (-303.72%). 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 7.29 (%).Trend:Decrease 29.84% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 4.6 (%).Trend:Decrease 36.9% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -3.3 (%).Trend:Decrease 171.74% than previous quarter

Overall: decreasing (-145.27%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.96 (USD).Trend:Increase 284.31% than previous quarter
Year 2020 Quarter 3: Earning Per Share -3.22 (USD).Trend:Increase 64.29% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.75 (USD).Trend:Decrease 45.65% than previous quarter

Overall: increasing (-10.71%). Fluctuation: **Significant** (high variation).



Financial statement data from Q2 2020 to Q1 2021 shows significant fluctuations. Working capital efficiency metrics demonstrate substantial increases in both liabilities and current assets on revenue, although with substantial variability. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a major decrease overall, with significant changes quarter-to-quarter. Investment efficiency (retained earnings on assets) decreased considerably, with substantial quarter-to-quarter variations.  Earnings per share show an overall increasing trend, yet significant fluctuations across quarters.