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 103.73 (%).Trend:Decrease 29.5% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 237.34 (%).Trend:Increase 128.81% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 147.85 (%).Trend:Decrease 37.71% than previous quarter

Overall: increasing (42.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 138.9 (%).Trend:Decrease 45.07% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 426.39 (%).Trend:Increase 206.98% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 716.9 (%).Trend:Increase 68.13% than previous quarter

Overall: increasing (416.13%). 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 -551.58 (%).Trend:Decrease 30.52% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -848.95 (%).Trend:Increase 53.91% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2182.31 (%).Trend:Increase 157.06% than previous quarter

Overall: decreasing (295.65%). 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 -145.62 (%).Trend:Increase 18.47% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -165.64 (%).Trend:Increase 13.75% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -234.4 (%).Trend:Increase 41.51% than previous quarter

Overall: decreasing (60.97%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis for Q2 2020 to Q1 2021 reveals substantial fluctuations in working capital efficiency.  Liabilities on revenue show an increase followed by a decrease.  Current assets on revenue significantly increased, although with large fluctuations. Cost efficiency, measured by retained earnings to revenue, displays a substantial decrease and high volatility. Investment efficiency, indicated by retained earnings on assets, also demonstrates a significant decline with large fluctuations. Overall, the company's financial performance displays significant inconsistency and warrants further analysis.