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 106.37 (%).Trend:Decrease 55.07% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 36.57 (%).Trend:Decrease 65.62% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 102.99 (%).Trend:Increase 181.62% than previous quarter

Overall: decreasing (-3.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 287.07 (%).Trend:Decrease 54.77% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 180.23 (%).Trend:Decrease 37.22% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 587.97 (%).Trend:Increase 226.23% than previous quarter

Overall: increasing (104.82%). 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 -2907.67 (%).Trend:Decrease 49.23% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -2125.03 (%).Trend:Decrease 26.92% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -7509.72 (%).Trend:Increase 253.39% than previous quarter

Overall: decreasing (158.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 69.29 (%).Trend:Decrease 10.18% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 76.4 (%).Trend:Increase 10.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 76.3 (%).Trend:Decrease 0.13% than previous quarter

Overall: increasing (10.12%). 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 -484.42 (%).Trend:Increase 14.72% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -529.98 (%).Trend:Increase 9.41% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -452.28 (%).Trend:Decrease 14.66% than previous quarter

Overall: increasing (-6.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial data from Q2 2020 to Q1 2021 shows considerable fluctuation.  Liabilities on revenue decreased slightly (-3.18%), while current assets on revenue increased considerably (104.82%).  Cost efficiency, as measured by retained earnings to revenue, decreased sharply (158.27%).  The SG&A expense ratio showed a small increase (10.12%).  Retained earnings on assets decreased slightly (-6.63%).  The data highlights significant volatility needing further analysis.