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 158.26 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 105.28 (%).Trend:Decrease 33.48% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 291.7 (%).Trend:Increase 177.07% than previous quarter

Overall: increasing (84.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 230.38 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 135.63 (%).Trend:Decrease 41.13% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 294.02 (%).Trend:Increase 116.78% than previous quarter

Overall: increasing (27.62%). 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 -1187.0 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -792.21 (%).Trend:Decrease 33.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2188.24 (%).Trend:Increase 176.22% than previous quarter

Overall: decreasing (84.35%). 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 -417.34 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -462.62 (%).Trend:Increase 10.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -538.81 (%).Trend:Increase 16.47% than previous quarter

Overall: decreasing (29.11%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q2 2020 to Q1 2021 shows significant fluctuations in key metrics.  Liabilities and current assets on revenue increased, although with considerable volatility. However, the ratio of retained earnings to revenue and retained earnings on assets both decreased sharply, indicating serious cost and investment efficiency concerns.  The data highlights the need for a thorough investigation into these volatile trends.