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 31.19 (%).Trend:Decrease 49.19% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 24.83 (%).Trend:Decrease 20.39% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 160.86 (%).Trend:Increase 547.85% than previous quarter

Overall: increasing (415.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 90.99 (%).Trend:Decrease 55.95% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 53.05 (%).Trend:Decrease 41.7% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 90.37 (%).Trend:Increase 70.35% than previous quarter

Overall: decreasing (-0.68%). Fluctuation: **Neutral** (moderate 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 3.73 (%).Trend:Decrease 56.83% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -19.62 (%).Trend:Decrease 626.01% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -222.83 (%).Trend:Increase 1035.73% than previous quarter

Overall: decreasing (-6073.99%). 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 1.1 (%).Trend:Decrease 15.38% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -6.83 (%).Trend:Decrease 720.91% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -18.18 (%).Trend:Increase 166.18% than previous quarter

Overall: decreasing (-1752.73%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency in Q2 2020-Q1 2021 shows substantial variation. Liabilities on revenue increased significantly (415.74%), while current assets on revenue decreased slightly (-0.68%).  Cost efficiency shows massive declines in the ratio of retained earnings to revenue (-6073.99%), and retained earnings on assets (-1752.73%), indicating significant problems with cost management and investment efficiency during this period. Key takeaways include extreme volatility in virtually every financial metric examined, requiring a thorough review of strategies to stabilize operations.