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 33.37 (%).Trend:Decrease 49.21% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 20.67 (%).Trend:Decrease 38.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 68.84 (%).Trend:Increase 233.04% than previous quarter

Overall: increasing (106.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 13.55 (%).Trend:Decrease 38.69% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 12.54 (%).Trend:Decrease 7.45% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 32.37 (%).Trend:Increase 158.13% than previous quarter

Overall: increasing (138.89%). 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 -22.03 (%).Trend:Decrease 105.84% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -13.83 (%).Trend:Decrease 37.22% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -52.26 (%).Trend:Increase 277.87% than previous quarter

Overall: decreasing (137.22%). 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 -14.57 (%).Trend:Decrease 112.23% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -13.46 (%).Trend:Decrease 7.62% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -16.56 (%).Trend:Increase 23.03% than previous quarter

Overall: decreasing (13.66%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, significant volatility characterized working capital efficiency. Liabilities on revenue increased 106.29%, and current assets on revenue jumped 138.89%. Cost efficiency was negatively impacted, as the ratio of retained earnings to revenue decreased by 137.22%.  Investment efficiency also showed a decline of 13.66% in retained earnings on assets.  Data for SG&A expense ratio and earnings per share are unavailable.