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 109.6 (%).Trend:Decrease 54.72% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 76.05 (%).Trend:Decrease 30.61% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 330.14 (%).Trend:Increase 334.11% than previous quarter

Overall: increasing (201.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 251.43 (%).Trend:Decrease 34.72% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 163.87 (%).Trend:Decrease 34.82% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 697.88 (%).Trend:Increase 325.87% than previous quarter

Overall: increasing (177.56%). 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 -576.95 (%).Trend:Decrease 40.28% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -457.03 (%).Trend:Decrease 20.79% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2384.31 (%).Trend:Increase 421.7% than previous quarter

Overall: decreasing (313.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.13 (%).Trend:Decrease 4.19% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 47.62 (%).Trend:Increase 15.78% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 79.01 (%).Trend:Increase 65.92% than previous quarter

Overall: increasing (92.1%). Fluctuation: **Significant** (high 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 -138.3 (%).Trend:Increase 27.44% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -161.28 (%).Trend:Increase 16.62% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -198.36 (%).Trend:Increase 22.99% than previous quarter

Overall: decreasing (43.43%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, Liabilities on Revenue and Current Assets on Revenue show significant increases, then a decrease in Q1 2021. The Ratio of Retained Earnings to Revenue significantly decreased overall, while the SG&A Expense Ratio significantly increased. Retained Earning on Assets decreased overall.  High variation is evident across all metrics.