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 185.95 (%).Trend:Decrease 30.66% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 91.6 (%).Trend:Decrease 50.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 265.79 (%).Trend:Increase 190.16% than previous quarter

Overall: increasing (42.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 81.61 (%).Trend:Decrease 52.67% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 46.5 (%).Trend:Decrease 43.02% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 209.93 (%).Trend:Increase 351.46% than previous quarter

Overall: increasing (157.24%). 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 -82.96 (%).Trend:Increase 29.04% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -51.64 (%).Trend:Decrease 37.75% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -152.61 (%).Trend:Increase 195.53% than previous quarter

Overall: decreasing (83.96%). 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 -21.77 (%).Trend:Increase 163.56% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -20.32 (%).Trend:Decrease 6.66% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -18.94 (%).Trend:Decrease 6.79% than previous quarter

Overall: increasing (-13.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -3.72 (USD).Trend:Decrease 1588.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -3.35 (USD).Trend:Decrease 9.95% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 101.79% than previous quarter

Overall: increasing (-101.61%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased by 42.94% overall, with substantial quarter-to-quarter variations.  Current assets on revenue also increased by 157.24%, with equally significant quarter-to-quarter changes.  Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased by 83.96% overall, with highly variable trends.  Investment efficiency, measured by retained earnings on assets, shows a fluctuating increase of -13.0%.  Earnings per share show an increase of -101.61%, with similarly notable variations.  Significant fluctuations in all metrics suggest instability in the company's financial performance.