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 46.85 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 31.46 (%).Trend:Decrease 32.85% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 102.91 (%).Trend:Increase 227.11% than previous quarter

Overall: increasing (119.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 268.99 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 159.06 (%).Trend:Decrease 40.87% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 534.57 (%).Trend:Increase 236.08% than previous quarter

Overall: increasing (98.73%). 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 -998.88 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -668.17 (%).Trend:Decrease 33.11% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2210.31 (%).Trend:Increase 230.8% than previous quarter

Overall: decreasing (121.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.21 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 47.15 (%).Trend:Decrease 4.19% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 70.95 (%).Trend:Increase 50.48% than previous quarter

Overall: increasing (44.18%). Fluctuation: **Neutral** (moderate 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 -220.45 (%).Trend:Increase 9.55% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -242.16 (%).Trend:Increase 9.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -252.06 (%).Trend:Increase 4.09% than previous quarter

Overall: decreasing (14.34%). Fluctuation: **Significant** (high variation).

Earning Per Share


Significant fluctuations are evident in working capital, cost, and investment efficiency metrics. Liabilities and current assets on revenue show large increases in Q1 2021, with significant fluctuations continuing into the next few quarters. The ratio of retained earnings to revenue shows a significant downward trend. The SG&A expense ratio exhibits a gradual increase. Investment efficiency shows substantial variation.