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 1417.63 (%).Trend:Decrease 24.58% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 930.09 (%).Trend:Decrease 34.39% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 678.38 (%).Trend:Decrease 27.06% than previous quarter

Overall: decreasing (-52.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 4423.05 (%).Trend:Decrease 42.47% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 2344.47 (%).Trend:Decrease 46.99% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 6837.32 (%).Trend:Increase 191.64% than previous quarter

Overall: increasing (54.58%). 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 -36327.97 (%).Trend:Decrease 45.15% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -24416.48 (%).Trend:Decrease 32.79% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -25334.18 (%).Trend:Increase 3.76% than previous quarter

Overall: increasing (-30.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1253.73 (%).Trend:Increase 4.06% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1293.03 (%).Trend:Increase 3.13% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 491.43 (%).Trend:Decrease 61.99% than previous quarter

Overall: decreasing (-60.8%). Fluctuation: **Significant** (high variation).


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 -567.35 (%).Trend:Decrease 10.6% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -651.55 (%).Trend:Increase 14.84% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -296.28 (%).Trend:Decrease 54.53% than previous quarter

Overall: increasing (-47.78%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2020 to Q1 2021 show substantial volatility in working capital, cost, and investment efficiency. Liabilities on revenue decreased considerably, while current assets on revenue showed an increase, followed by decreases, demonstrating substantial variation. The ratio of retained earnings to revenue trended upward with high fluctuation. SG&A expenses decreased significantly, though with great variation.  Retained earnings on assets exhibited an increasing trend with substantial variability.  The substantial quarter-to-quarter variability across all categories suggests significant underlying dynamics in the business.