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 78.11 (%).Trend:Decrease 53.82% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 49.59 (%).Trend:Decrease 36.51% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 128.27 (%).Trend:Increase 158.66% than previous quarter

Overall: increasing (64.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 243.25 (%).Trend:Increase 82.02% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 179.08 (%).Trend:Decrease 26.38% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 885.72 (%).Trend:Increase 394.59% than previous quarter

Overall: increasing (264.12%). 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 -92.07 (%).Trend:Decrease 36.6% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -69.93 (%).Trend:Decrease 24.05% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -403.46 (%).Trend:Increase 476.95% than previous quarter

Overall: decreasing (338.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.95 (%).Trend:Increase 6.34% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 57.89 (%).Trend:Increase 18.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.23 (%).Trend:Decrease 14.96% than previous quarter

Overall: increasing (0.57%). 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 -7.14 (%).Trend:Increase 3.33% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -7.26 (%).Trend:Increase 1.68% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -13.61 (%).Trend:Increase 87.47% than previous quarter

Overall: decreasing (90.62%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities on revenue decreased then significantly increased, showing high variation. Current assets on revenue also increased significantly, with substantial fluctuation.  The ratio of retained earnings to revenue sharply decreased overall, exhibiting significant variation.  The SG&A expense ratio showed little fluctuation with a slight overall increase. Retained earnings on assets decreased significantly, displaying high variation.