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 129.39 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 88.3 (%).Trend:Decrease 31.76% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 245.43 (%).Trend:Increase 177.95% than previous quarter

Overall: increasing (89.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 506.85 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 326.79 (%).Trend:Decrease 35.53% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 818.13 (%).Trend:Increase 150.35% than previous quarter

Overall: increasing (61.41%). 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 -197.62 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -140.14 (%).Trend:Decrease 29.09% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -382.97 (%).Trend:Increase 173.28% than previous quarter

Overall: decreasing (93.79%). 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 -36.7 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -40.18 (%).Trend:Increase 9.48% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -40.89 (%).Trend:Increase 1.77% than previous quarter

Overall: decreasing (11.42%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial data from Q2 2020 to Q1 2021 reveals significant fluctuations in key performance indicators.  Liabilities and current assets on revenue show overall increases, though with substantial quarter-to-quarter variability.  Conversely, retained earnings metrics demonstrate an overall decline.  More data, particularly on SG&A and EPS, is needed for a complete assessment.