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 50.26 (%).Trend:Decrease 39.71% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 34.2 (%).Trend:Decrease 31.95% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 76.21 (%).Trend:Increase 122.84% than previous quarter

Overall: increasing (51.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 522.49 (%).Trend:Decrease 26.12% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 278.3 (%).Trend:Decrease 46.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 499.15 (%).Trend:Increase 79.36% than previous quarter

Overall: decreasing (-4.47%). 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 -164.91 (%).Trend:Decrease 42.02% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -91.23 (%).Trend:Decrease 44.68% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -159.91 (%).Trend:Increase 75.28% than previous quarter

Overall: increasing (-3.03%). 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 -23.85 (%).Trend:Decrease 13.71% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -22.76 (%).Trend:Decrease 4.57% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -20.52 (%).Trend:Decrease 9.84% than previous quarter

Overall: increasing (-13.96%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -0.28 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -0.25 (USD).Trend:Decrease 10.71% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.05 (USD).Trend:Decrease 120.0% than previous quarter

Overall: increasing (-117.86%). Fluctuation: **Significant** (high variation).



From Q2 2020 to Q1 2021, liabilities on revenue increased significantly (51.63%), while current assets on revenue decreased slightly (-4.47%), both exhibiting high variability.  The ratio of retained earnings to revenue increased slightly ( -3.03%), showing significant fluctuation. Retained earnings on assets increased (-13.96%) with significant fluctuation.  Earnings per share showed an increase (-117.86%), indicating high variability.