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 92.99 (%).Trend:Decrease 60.37% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 53.33 (%).Trend:Decrease 42.65% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 153.82 (%).Trend:Increase 188.43% than previous quarter

Overall: increasing (65.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 110.95 (%).Trend:Decrease 59.13% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 67.19 (%).Trend:Decrease 39.44% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 205.9 (%).Trend:Increase 206.44% than previous quarter

Overall: increasing (85.58%). 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 -355.11 (%).Trend:Decrease 56.85% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -217.19 (%).Trend:Decrease 38.84% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -634.51 (%).Trend:Increase 192.15% than previous quarter

Overall: decreasing (78.68%). 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 -91.63 (%).Trend:Increase 3.77% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -92.61 (%).Trend:Increase 1.07% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -84.19 (%).Trend:Decrease 9.09% than previous quarter

Overall: increasing (-8.12%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q2 2020 to Q1 2021 reveals substantial volatility. Liabilities on revenue increased (65.42%), while current assets on revenue also increased (85.58%), both exhibiting high variation.  The ratio of retained earnings to revenue decreased significantly (78.68%), showing considerable fluctuation.  Retained earnings on assets increased (-8.12%), with significant variation.  The data highlights substantial instability in financial performance.