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 4497.16 (%).Trend:Decrease 37.62% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 2205.61 (%).Trend:Decrease 50.96% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 6220.83 (%).Trend:Increase 182.05% than previous quarter

Overall: increasing (38.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 26119.19 (%).Trend:Increase 71.97% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 15477.41 (%).Trend:Decrease 40.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 178569.44 (%).Trend:Increase 1053.74% than previous quarter

Overall: increasing (583.67%). 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 -199742.23 (%).Trend:Decrease 36.51% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -91146.14 (%).Trend:Decrease 54.37% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -328722.22 (%).Trend:Increase 260.65% than previous quarter

Overall: decreasing (64.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2859.64 (%).Trend:Increase 30.29% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1945.16 (%).Trend:Decrease 31.98% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3104.17 (%).Trend:Increase 59.58% than previous quarter

Overall: increasing (8.55%). Fluctuation: **Neutral** (moderate 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 -731.49 (%).Trend:Decrease 59.42% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -570.06 (%).Trend:Decrease 22.07% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -182.66 (%).Trend:Decrease 67.96% than previous quarter

Overall: increasing (-75.03%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities on revenue showed significant fluctuation, ultimately increasing by 38.33%.  Current assets on revenue also saw significant fluctuation, with an overall increase of 583.67%.  The ratio of retained earnings to revenue decreased by 64.57%, exhibiting significant variation.  The SG&A expense ratio increased by 8.55%, showing neutral fluctuation. Retained earnings on assets increased by -75.03%, demonstrating significant fluctuation.