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 44.75 (%).Trend:Decrease 45.68% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 29.02 (%).Trend:Decrease 35.15% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 87.71 (%).Trend:Increase 202.24% than previous quarter

Overall: increasing (96.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 66.07 (%).Trend:Decrease 49.27% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 48.91 (%).Trend:Decrease 25.97% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 105.83 (%).Trend:Increase 116.38% than previous quarter

Overall: increasing (60.18%). 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 -8.92 (%).Trend:Decrease 48.59% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -5.6 (%).Trend:Decrease 37.22% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -13.4 (%).Trend:Increase 139.29% than previous quarter

Overall: decreasing (50.22%). 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 -3.62 (%).Trend:Increase 1.4% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -3.3 (%).Trend:Decrease 8.84% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -2.76 (%).Trend:Decrease 16.36% than previous quarter

Overall: increasing (-23.76%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency demonstrates significant fluctuation in Q2 2020 to Q1 2021. Liabilities on revenue increased from Q2 to Q1, showing a significant increase in Q1 2021. Current assets on revenue show an overall increase over the period but with high quarter-to-quarter variation. Cost efficiency shows a significant overall decrease in the ratio of retained earnings to revenue during the period.  Invest efficiency shows fluctuating retained earnings on assets with significant variation from Q2 2020 to Q1 2021.