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 31.32 (%).Trend:Decrease 51.01% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 19.97 (%).Trend:Decrease 36.24% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 76.2 (%).Trend:Increase 281.57% than previous quarter

Overall: increasing (143.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 66.11 (%).Trend:Decrease 51.67% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 47.2 (%).Trend:Decrease 28.6% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 151.18 (%).Trend:Increase 220.3% than previous quarter

Overall: increasing (128.68%). 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 -38.86 (%).Trend:Decrease 39.49% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -27.07 (%).Trend:Decrease 30.34% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -115.02 (%).Trend:Increase 324.9% than previous quarter

Overall: decreasing (195.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.23 (%).Trend:Decrease 2.69% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.75 (%).Trend:Decrease 4.59% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.98 (%).Trend:Increase 10.5% than previous quarter

Overall: increasing (5.43%). 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 -22.41 (%).Trend:Increase 16.05% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -23.2 (%).Trend:Increase 3.53% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -30.41 (%).Trend:Increase 31.08% than previous quarter

Overall: decreasing (35.7%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -6.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -7.0 (USD).Trend:Increase 16.67% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.11 (USD).Trend:Decrease 84.14% than previous quarter

Overall: increasing (-81.5%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 show significant fluctuation. Working capital efficiency, measured by liabilities and current assets on revenue, exhibited increases and decreases. Cost efficiency, particularly the ratio of retained earnings to revenue, decreased substantially. Investment efficiency shows a decrease, and earnings per share show volatility. The SG&A expense ratio showed a slight upward trend.  The data suggests considerable volatility in financial performance.