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 56.59 (%).Trend:Decrease 62.08% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 37.95 (%).Trend:Decrease 32.94% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 129.33 (%).Trend:Increase 240.79% than previous quarter

Overall: increasing (128.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 77.15 (%).Trend:Decrease 52.48% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 52.8 (%).Trend:Decrease 31.56% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 162.26 (%).Trend:Increase 207.31% than previous quarter

Overall: increasing (110.32%). 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 -43.87 (%).Trend:Decrease 53.34% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -40.16 (%).Trend:Decrease 8.46% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -151.49 (%).Trend:Increase 277.22% than previous quarter

Overall: decreasing (245.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.29 (%).Trend:Decrease 3.38% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.45 (%).Trend:Increase 0.5% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.36 (%).Trend:Decrease 0.28% than previous quarter

Overall: increasing (0.22%). 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 -12.98 (%).Trend:Decrease 4.21% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -19.72 (%).Trend:Increase 51.93% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -22.27 (%).Trend:Increase 12.93% than previous quarter

Overall: decreasing (71.57%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q2 2020 to Q1 2021 shows substantial volatility. Liabilities and current assets on revenue show substantial increases (128.54% and 110.32%, respectively) with significant fluctuation.  Cost efficiency shows a sharp decrease in the ratio of retained earnings to revenue (245.32%) with significant fluctuations.  Invest efficiency shows a decrease in retained earning on assets (71.57%) with significant volatility.  SG&A expense ratio shows a slight increase (0.22%) with little fluctuation.