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 34.55 (%).Trend:Decrease 38.22% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 25.04 (%).Trend:Decrease 27.53% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 72.72 (%).Trend:Increase 190.42% than previous quarter

Overall: increasing (110.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 63.83 (%).Trend:Decrease 44.51% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 45.91 (%).Trend:Decrease 28.07% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 145.48 (%).Trend:Increase 216.88% than previous quarter

Overall: increasing (127.92%). 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 -12.42 (%).Trend:Increase 5.34% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -8.45 (%).Trend:Decrease 31.96% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -22.49 (%).Trend:Increase 166.15% than previous quarter

Overall: decreasing (81.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.09 (%).Trend:Increase 3.74% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.51 (%).Trend:Increase 1.99% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.92 (%).Trend:Decrease 7.39% than previous quarter

Overall: decreasing (-5.55%). 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 -7.89 (%).Trend:Increase 87.86% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -7.76 (%).Trend:Decrease 1.65% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -7.16 (%).Trend:Decrease 7.73% than previous quarter

Overall: increasing (-9.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q2 2020 to Q1 2021 data shows liabilities and current assets on revenue increasing significantly with substantial fluctuations.  The ratio of retained earnings to revenue decreased, while the SG&A expense ratio decreased slightly. Retained earnings on assets showed a small increase.