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 153.46 (%).Trend:Increase 120.36% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 94.89 (%).Trend:Decrease 38.17% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 278.03 (%).Trend:Increase 193.0% than previous quarter

Overall: increasing (81.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 498.37 (%).Trend:Increase 5.4% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 294.18 (%).Trend:Decrease 40.97% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 833.67 (%).Trend:Increase 183.39% than previous quarter

Overall: increasing (67.28%). 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 -330.68 (%).Trend:Decrease 33.46% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -192.5 (%).Trend:Decrease 41.79% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -589.55 (%).Trend:Increase 206.26% than previous quarter

Overall: decreasing (78.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 91.46 (%).Trend:Increase 12.04% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 79.3 (%).Trend:Decrease 13.3% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82.69 (%).Trend:Increase 4.27% than previous quarter

Overall: decreasing (-9.59%). 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 -63.16 (%).Trend:Decrease 33.17% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -62.39 (%).Trend:Decrease 1.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -67.35 (%).Trend:Increase 7.95% than previous quarter

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

Earning Per Share


From Q2 2020 to Q1 2021, liabilities on revenue increased significantly (81.17%), and current assets on revenue also increased significantly (67.28%). The ratio of retained earnings to revenue decreased significantly (-78.28%), while the SG&A expense ratio decreased slightly (-9.59%). Retained earnings on assets also decreased (-6.63%) with significant variation.  These figures highlight the need for a detailed analysis of the company's financial performance.