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 111.85 (%).Trend:Decrease 60.99% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 23.15 (%).Trend:Decrease 79.3% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 61.17 (%).Trend:Increase 164.23% than previous quarter

Overall: decreasing (-45.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 306.44 (%).Trend:Decrease 36.53% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 138.84 (%).Trend:Decrease 54.69% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 837.6 (%).Trend:Increase 503.28% than previous quarter

Overall: increasing (173.33%). 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 -149.76 (%).Trend:Decrease 44.92% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -86.17 (%).Trend:Decrease 42.46% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -188.4 (%).Trend:Increase 118.64% than previous quarter

Overall: decreasing (25.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.25 (%).Trend:Increase 0.95% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.47 (%).Trend:Decrease 10.43% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.3 (%).Trend:Decrease 3.6% than previous quarter

Overall: decreasing (-13.66%). Fluctuation: **Little** (low 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 -41.63 (%).Trend:Decrease 9.72% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -51.2 (%).Trend:Increase 22.99% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -20.66 (%).Trend:Decrease 59.65% than previous quarter

Overall: increasing (-50.37%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q2 2020 to Q1 2021 data reveals significant volatility. Liabilities on revenue decreased (-45.31%), but current assets on revenue increased (173.33%).  The ratio of retained earnings to revenue decreased (25.8%), while the SG&A expense ratio decreased less dramatically (-13.66%). Retained earnings on assets showed significant improvement (-50.37%). High variation across most metrics is observed.