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 155.95 (%).Trend:Decrease 93.12% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 100.09 (%).Trend:Decrease 35.82% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 149.53 (%).Trend:Increase 49.4% than previous quarter

Overall: decreasing (-4.12%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 929.41 (%).Trend:Decrease 45.96% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 497.46 (%).Trend:Decrease 46.48% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 640.99 (%).Trend:Increase 28.85% than previous quarter

Overall: decreasing (-31.03%). 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 -7883.07 (%).Trend:Decrease 48.7% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -3994.39 (%).Trend:Decrease 49.33% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -6233.47 (%).Trend:Increase 56.06% than previous quarter

Overall: increasing (-20.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 227.74 (%).Trend:Decrease 10.79% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 161.39 (%).Trend:Decrease 29.13% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 89.17 (%).Trend:Decrease 44.75% than previous quarter

Overall: decreasing (-60.85%). 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 -748.04 (%).Trend:Decrease 1.78% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -532.13 (%).Trend:Decrease 28.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -618.97 (%).Trend:Increase 16.32% than previous quarter

Overall: increasing (-17.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data spanning Q2 2020 to Q1 2021 reveals considerable volatility.  Liabilities on revenue showed a minor decrease (-4.12%), while current assets decreased substantially (-31.03%).  A noteworthy increase was seen in the ratio of retained earnings to revenue (-20.93%),  despite a significant decrease in SG&A expenses (-60.85%). Retained earnings on assets increased (-17.25%), highlighting inconsistent financial performance needing further evaluation.