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 114.68 (%).Trend:Decrease 38.82% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 56.48 (%).Trend:Decrease 50.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 95.31 (%).Trend:Increase 68.75% than previous quarter

Overall: decreasing (-16.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 106.35 (%).Trend:Decrease 43.71% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 56.1 (%).Trend:Decrease 47.25% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 117.53 (%).Trend:Increase 109.5% than previous quarter

Overall: increasing (10.51%). 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 -5.96 (%).Trend:Decrease 131.87% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -2.18 (%).Trend:Decrease 63.42% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 18.89 (%).Trend:Decrease 966.51% than previous quarter

Overall: increasing (-416.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 55.46 (%).Trend:Decrease 3.24% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 50.31 (%).Trend:Decrease 9.29% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.43 (%).Trend:Decrease 23.61% than previous quarter

Overall: decreasing (-30.71%). Fluctuation: **Neutral** (moderate 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 -1.93 (%).Trend:Decrease 161.27% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1.36 (%).Trend:Decrease 29.53% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.55 (%).Trend:Decrease 581.62% than previous quarter

Overall: increasing (-439.38%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -2.35 (USD).Trend:Increase 135.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -2.24 (USD).Trend:Decrease 4.68% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.69 (USD).Trend:Decrease 130.8% than previous quarter

Overall: increasing (-129.36%). Fluctuation: **Significant** (high variation).



From Q2 2020 to Q1 2021, Liabilities on Revenue decreased overall (-16.89%), while Current assets on Revenue increased (10.51%).  Both showed significant fluctuation.  The Ratio of Retained Earnings to Revenue increased (-416.95%), with significant fluctuation. SG&A Expense Ratio decreased (-30.71%) with neutral fluctuation. Retained Earning on Assets increased (-439.38%), and Earnings Per Share increased (-129.36%), both with significant fluctuation.