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 127.71 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 84.18 (%).Trend:Decrease 34.09% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 245.64 (%).Trend:Increase 191.8% than previous quarter

Overall: increasing (92.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 209.86 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 124.36 (%).Trend:Decrease 40.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 351.24 (%).Trend:Increase 182.44% than previous quarter

Overall: increasing (67.37%). 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 -232.04 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -155.89 (%).Trend:Decrease 32.82% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -398.96 (%).Trend:Increase 155.92% than previous quarter

Overall: decreasing (71.94%). 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 -59.21 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -61.01 (%).Trend:Increase 3.04% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -61.67 (%).Trend:Increase 1.08% than previous quarter

Overall: decreasing (4.15%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 reveal a volatile picture. Liabilities on revenue increased significantly in Q1 2021 after a decrease in Q3 2020. Current assets also showed a similar volatile pattern. Cost efficiency, represented by the ratio of retained earnings to revenue, shows a substantial decrease with substantial fluctuations. Investment efficiency illustrates a slight decrease in retained earnings on assets.