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 60.96 (%).Trend:Decrease 47.45% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 41.26 (%).Trend:Decrease 32.32% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 109.39 (%).Trend:Increase 165.12% than previous quarter

Overall: increasing (79.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 188.57 (%).Trend:Decrease 37.55% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 135.85 (%).Trend:Decrease 27.96% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 478.84 (%).Trend:Increase 252.48% than previous quarter

Overall: increasing (153.93%). 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 -60.97 (%).Trend:Decrease 47.07% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -35.42 (%).Trend:Decrease 41.91% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -44.6 (%).Trend:Increase 25.92% than previous quarter

Overall: increasing (-26.85%). 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 -22.35 (%).Trend:Decrease 6.76% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -19.0 (%).Trend:Decrease 14.99% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -7.34 (%).Trend:Decrease 61.37% than previous quarter

Overall: increasing (-67.16%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q2 2020 to Q1 2021 financial statements show significant fluctuations in key metrics. Liabilities on revenue and current assets on revenue both demonstrate increasing trends but with substantial quarterly swings. Cost efficiency, as measured by retained earnings to revenue, is increasing but volatile. Investment efficiency (retained earnings on assets) also displays an increasing trend, but the data indicates substantial quarter-to-quarter fluctuations.