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 48.42 (%).Trend:Decrease 13.38% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 37.92 (%).Trend:Decrease 21.69% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 64.21 (%).Trend:Increase 69.33% than previous quarter

Overall: increasing (32.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 157.55 (%).Trend:Decrease 24.48% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 110.73 (%).Trend:Decrease 29.72% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 242.86 (%).Trend:Increase 119.33% than previous quarter

Overall: increasing (54.15%). 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 -1772.81 (%).Trend:Decrease 21.23% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1426.99 (%).Trend:Decrease 19.51% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1563.2 (%).Trend:Increase 9.55% than previous quarter

Overall: increasing (-11.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 52.03 (%).Trend:Increase 57.43% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 60.75 (%).Trend:Increase 16.76% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.3 (%).Trend:Decrease 55.06% than previous quarter

Overall: decreasing (-47.53%). 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 -921.91 (%).Trend:Increase 5.31% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1045.63 (%).Trend:Increase 13.42% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -586.35 (%).Trend:Decrease 43.92% than previous quarter

Overall: increasing (-36.4%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, Liabilities on Revenue increased significantly (32.61%), and Current Assets on Revenue also increased significantly (54.15%). Cost efficiency data shows a complex trend: the ratio of retained earnings to revenue increased by -11.82% (effectively decreasing), while the SG&A expense ratio decreased significantly (-47.53%).  Retained Earning on Assets shows an overall increase of -36.4% (effectively a decrease).