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 134.27 (%).Trend:Decrease 50.55% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 89.15 (%).Trend:Decrease 33.6% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 268.45 (%).Trend:Increase 201.12% than previous quarter

Overall: increasing (99.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 255.93 (%).Trend:Decrease 48.07% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 151.23 (%).Trend:Decrease 40.91% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 479.61 (%).Trend:Increase 217.14% than previous quarter

Overall: increasing (87.4%). 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 12.05 (%).Trend:Decrease 39.29% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 3.87 (%).Trend:Decrease 67.88% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -24.81 (%).Trend:Decrease 741.09% than previous quarter

Overall: decreasing (-305.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 2.98 (%).Trend:Increase 19.2% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 1.47 (%).Trend:Decrease 50.67% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -3.29 (%).Trend:Decrease 323.81% than previous quarter

Overall: decreasing (-210.4%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.15 (USD).Trend:Increase 139.58% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.73 (USD).Trend:Increase 50.43% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 99.42% than previous quarter

Overall: decreasing (-99.13%). Fluctuation: **Significant** (high variation).



Between Q2 2020 and Q1 2021, significant fluctuations were observed. Liabilities and current assets on revenue increased considerably.  However, the ratio of retained earnings to revenue and retained earnings on assets both decreased substantially. Earnings per share experienced a dramatic fall, highlighting a period of considerable financial volatility.