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 24.23 (%).Trend:Decrease 53.02% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 18.69 (%).Trend:Decrease 22.86% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 47.32 (%).Trend:Increase 153.18% than previous quarter

Overall: increasing (95.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 59.08 (%).Trend:Decrease 48.46% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 37.86 (%).Trend:Decrease 35.92% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 100.4 (%).Trend:Increase 165.19% than previous quarter

Overall: increasing (69.94%). 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 -69.71 (%).Trend:Decrease 47.7% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -45.83 (%).Trend:Decrease 34.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -117.51 (%).Trend:Increase 156.4% than previous quarter

Overall: decreasing (68.57%). 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 -110.38 (%).Trend:Increase 0.97% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -98.42 (%).Trend:Decrease 10.84% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -89.92 (%).Trend:Decrease 8.64% than previous quarter

Overall: increasing (-18.54%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q2 2020-Q1 2021 financial statements depict a period of significant variation.  Liabilities on revenue and current assets on revenue are increasing, yet with considerable fluctuations. The ratio of retained earnings to revenue shows a decreasing trend with notable variation.  Investment efficiency displays an increasing trend, but with substantial variation in retained earnings on assets.  No SG&A Expense Ratio or Earning Per Share data is provided.