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 233.6 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 114.25 (%).Trend:Decrease 51.09% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 311.93 (%).Trend:Increase 173.02% than previous quarter

Overall: increasing (33.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 262.33 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 364.57 (%).Trend:Increase 38.97% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 893.32 (%).Trend:Increase 145.03% than previous quarter

Overall: increasing (240.53%). 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 -220.98 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -155.38 (%).Trend:Decrease 29.69% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -414.96 (%).Trend:Increase 167.06% than previous quarter

Overall: decreasing (87.78%). 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 -57.18 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -34.78 (%).Trend:Decrease 39.17% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -37.25 (%).Trend:Increase 7.1% than previous quarter

Overall: increasing (-34.85%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show significant fluctuations in working capital efficiency, liabilities, and current assets. Liabilities on revenue increased overall by 33.53%, with substantial quarter-to-quarter variation.  Current assets on revenue also increased significantly (240.53%), displaying similar volatility.  Conversely, the ratio of retained earnings to revenue decreased by 87.78%, also exhibiting high variability.  Investment efficiency, as measured by retained earnings on assets, shows an increasing trend, although with significant fluctuations.  Further analysis is needed to understand the drivers of these changes and their implications.