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 16.61 (%).Trend:Decrease 62.39% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 15.21 (%).Trend:Decrease 8.43% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 46.74 (%).Trend:Increase 207.3% than previous quarter

Overall: increasing (181.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 38.45 (%).Trend:Decrease 67.45% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 26.86 (%).Trend:Decrease 30.14% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 67.88 (%).Trend:Increase 152.72% than previous quarter

Overall: increasing (76.54%). 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 -4.0 (%).Trend:Decrease 49.3% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -3.58 (%).Trend:Decrease 10.5% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -9.75 (%).Trend:Increase 172.35% than previous quarter

Overall: decreasing (143.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.54 (%).Trend:Increase 7.33% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.0 (%).Trend:Increase 10.13% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.25 (%).Trend:Decrease 15.0% than previous quarter

Overall: decreasing (-6.39%). 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 -1.72 (%).Trend:Increase 6.83% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -2.2 (%).Trend:Increase 27.91% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -2.19 (%).Trend:Decrease 0.45% than previous quarter

Overall: decreasing (27.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue, increasing overall.  Cost efficiency reveals a decreasing trend in the ratio of retained earnings to revenue and SG&A expense ratio, with significant variation.  Investment efficiency also exhibits significant fluctuation, with a decreasing trend in retained earnings on assets.  Earning per share shows a notable increase, though the specifics of its trend are not detailed here.  The data suggests a dynamic financial situation with high variation across all metrics.