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 25.08 (%).Trend:Decrease 60.93% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 20.88 (%).Trend:Decrease 16.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 81.51 (%).Trend:Increase 290.37% than previous quarter

Overall: increasing (225.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 81.74 (%).Trend:Decrease 50.14% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 54.89 (%).Trend:Decrease 32.85% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 177.55 (%).Trend:Increase 223.47% than previous quarter

Overall: increasing (117.21%). 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 -932.94 (%).Trend:Decrease 45.82% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -649.5 (%).Trend:Decrease 30.38% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1830.12 (%).Trend:Increase 181.77% than previous quarter

Overall: decreasing (96.17%). 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 -507.48 (%).Trend:Increase 6.27% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -532.12 (%).Trend:Increase 4.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -514.86 (%).Trend:Decrease 3.24% than previous quarter

Overall: decreasing (1.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue increased substantially in Q1 2021, after a period of decline in 2020.  Current assets on revenue also increased significantly in Q1 2021,  after a period of decline in 2020, indicating potential instability. Cost efficiency, as measured by the ratio of retained earnings to revenue, displays a significant decreasing trend from Q2 2020 to Q1 2021. Investment efficiency, measured by retained earnings on assets, shows a slight overall decrease, though significant fluctuations exist.  The data suggests potential instability and necessitates further analysis to determine the overall health of the company.