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 63.81 (%).Trend:Decrease 45.53% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 51.11 (%).Trend:Decrease 19.9% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 127.36 (%).Trend:Increase 149.19% than previous quarter

Overall: increasing (99.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 59.16 (%).Trend:Decrease 58.22% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 44.43 (%).Trend:Decrease 24.9% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 106.55 (%).Trend:Increase 139.82% than previous quarter

Overall: increasing (80.1%). 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 -397.04 (%).Trend:Decrease 30.22% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -288.03 (%).Trend:Decrease 27.46% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -585.14 (%).Trend:Increase 103.15% than previous quarter

Overall: decreasing (47.38%). 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 -75.54 (%).Trend:Increase 7.91% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -76.41 (%).Trend:Increase 1.15% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -77.42 (%).Trend:Increase 1.32% than previous quarter

Overall: decreasing (2.49%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency for the three quarters (Q2 2020 to Q1 2021) shows a significant fluctuation, with liabilities on revenue increasing from 63.81% to 127.36% then decreasing to 94.55%, and current assets on revenue also increasing from 59.16% to 106.55% then decreasing to 116.77%. Cost efficiency, measured by the ratio of retained earnings to revenue, decreased significantly over the period, from -397.04% to -585.14% then decreasing to -304.43%. Investment efficiency, as measured by retained earnings on assets, also decreased slightly over the period, from -75.54% to -77.42% then decreasing to -69.08%.  Overall, significant fluctuations are evident across all metrics, indicating potential instability in financial performance.