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 406.2 (%).Trend:Decrease 16.67% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 161.09 (%).Trend:Decrease 60.34% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 127.44 (%).Trend:Decrease 20.89% than previous quarter

Overall: decreasing (-68.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 193.28 (%).Trend:Decrease 69.3% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 156.79 (%).Trend:Decrease 18.88% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 498.7 (%).Trend:Increase 218.07% than previous quarter

Overall: increasing (158.02%). 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 -39.38 (%).Trend:Decrease 123.61% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -44.22 (%).Trend:Increase 12.29% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 13.8 (%).Trend:Decrease 131.21% than previous quarter

Overall: increasing (-135.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 85.64 (%).Trend:Increase 10.88% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 57.29 (%).Trend:Decrease 33.1% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.14 (%).Trend:Decrease 61.35% than previous quarter

Overall: decreasing (-74.15%). 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 -4.44 (%).Trend:Decrease 155.09% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -10.64 (%).Trend:Increase 139.64% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 1.66 (%).Trend:Decrease 115.6% than previous quarter

Overall: increasing (-137.39%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, significant fluctuations are observed.  Liabilities on revenue decreased dramatically (-68.63%), while current assets on revenue experienced a substantial increase (158.02%).  The ratio of retained earnings to revenue showed a large increase (-135.04%), and the SG&A expense ratio decreased considerably (-74.15%). Retained earnings on assets also increased significantly (-137.39%), indicating volatile financial performance.